چکیده:
Financial corruption, or the abuse of public power for private gain, is an event that has attracted much attention from people around the world in recent years, especially since the 1990s. This phenomenon has various cultural, social, political, legal, and economic factors. The aim of the present article is to examine the impact of financial corruption on tax revenues in some developing countries. In this regard, using composite corruption indices including the Corruption Perceptions Index (CPI) and the Control of Corruption Index (CCI), two models were estimated using a panel data approach for 27 countries over the five-year period 2002-2006. The results of this research indicate a positive and significant effect of the two financial corruption indices on the ratio of tax revenue to Gross Domestic Product (TAX/GDP). In other words, with an increase in corruption indices (a decrease in the level of corruption), the tax revenue ratio also increases. Therefore, in order to reduce corruption in the selected countries, reforms in the tax structure should be considered to improve the tax systems of these countries.
خلاصه ماشینی:
The Effect of Financial Corruption on Tax Revenues: A Case Study of Selected Developing Countries Saeed Karimi Potanlar1 Associate Professor of Economics, University of Mazandaran Ahmad Jafari Samimi2 Professor of Economics, University of Mazandaran Akhtar Rezaei Roshan3 Master's Student in Economics, University of Mazandaran Date Received: 2010/04/04 Date Accepted: 2010/10/04 Abstract: {IBFinancial corruption, involving the abuse of public power for private gain, is an event that has attracted much attention from people around the world in recent years, especially since the 1990s.
The results of this research indicate a positive and significant effect of the two branches of financial corruption on the ratio of tax revenue to Gross Domestic Product (TAXAT/GDP).
IB} Keywords: {VKCorruption Perceptions Index (CPI), Control of Corruption Index (CCI), Tax Revenue, Developing Countries, Panel Data, Subject Classification: 32C, 24K, 02H VK} Introduction Financial corruption in recent years, and especially in the 1990s, has come to the attention of everyone.
He shows that corruption affects government tax revenue and has a negative impact on variables such as investment, economic growth, and wages, and also leads to budget deficits and a reduction in the general level of welfare by increasing public expenditures.
The research results for the period 1990-1999, using the two-stage least squares method, confirm the negative effect of corruption on the tax effort index, and the results prove that high-income countries have increased the share of tax revenues to GDP through improvements in governance structure.
(
, 
, 
)
