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:: Volume 19, Issue 57 (Spring 2011) ::
qjerp 2011, 19(57): 157-170 Back to browse issues page
The Effect of Fiscal Corruption on Government Tax Revenues and Expenditure:Case Study of Selected Developing Countries
Saeed Karimi Petanlar * , Mohammad Babazadeh , Naeemeh Hamidi
, saeedkarimi35@yahoo.com
Abstract:   (18388 Views)
The purpose of the present article is to investigate the impact of fiscal corruption on government tax revenues and government expenditure in selected developing countries. To do so, by using from panel data method and statistical information of years (2000-2007) for 31 developing countries, the impact of fiscal corruption and other independent variables on government tax revenue and government expenditure have been investigated. The results show that, following the increase in fiscal corruption reduce government tax revenue relative share of gross domestic product. That means a negative impact on government tax revenues, the results also indicate that because of increase in corruption index (reduced levels of corruption), government expenditure increases as a percentage of gross domestic product.
Keywords: Corruption Perception Index (CPI), Control of Corruption Index (CCI), Government Tax Revenue, Government Expenditure, Panel Data
Full-Text [PDF 293 kb]   (2243 Downloads)    
Type of Study: Research | Subject: General
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Karimi Petanlar S, Babazadeh M, Hamidi N. The Effect of Fiscal Corruption on Government Tax Revenues and Expenditure:Case Study of Selected Developing Countries. qjerp 2011; 19 (57) :157-170
URL: http://qjerp.ir/article-1-218-en.html


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Volume 19, Issue 57 (Spring 2011) Back to browse issues page
فصلنامه پژوهشها و سیاستهای اقتصادی Journal of Economic Research and Policies
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