Entrepreneurship, Tax Evasion and Corruption in Europe

Albulescu, Claudiu Tiberiu; Tămăşilă, Matei; Tăucean, Ilie Mihai

doi:10.1016/j.sbspro.2016.05.112

Cited by 17 publications

(16 citation statements)

References 30 publications

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“…The first, proposed by Dreher and Gassebner (2013), indicates that corruption can sometimes facilitate entrepreneurial activity and countries' economic growth. The second indicates the contrary, i.e., that corruption harms certain countries' entrepreneurial activity and economic growth (Glaeser and Saks 2006;Anokhin and Schulze 2009;Albulescu et al 2016;Ojeka et al 2019). Anokhin and Schulze (2009) conclude that the level of corruption influences entrepreneurial activity and innovation in all 64 countries studied.…”

Section: Corruptionmentioning

confidence: 98%

“…In this study, free trade was included in the institutional approach, despite having adjoining characteristics of a commercial, political, and socio-economic nature. Considering the main focus of the study, i.e., the institutional and socio-economic determinants of entrepreneurial activity, governments are expected to tackle the need to produce norms to combat institutional weaknesses, aiming to ensure improved levels of free trade and thereby encourage increased entrepreneurial activity through strengthening the flows of international trade (Simón-Moya et al 2014;Albulescu et al 2016).…”

Section: Free Tradementioning

confidence: 99%

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Institutional, Economic, and Socio-Economic Determinants of the Entrepreneurial Activity of Nations

Leitão

Capucho

2021

Administrative Sciences

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This empirical study analyses the effects of institutional, economic, and socio-economic determinants on total entrepreneurial activity in the contexts of developed and developing countries. It fills a gap in the literature, regarding the lack of empirical studies about the relationships among entrepreneurial activity, corruption, commercial freedom, economic growth, innovativeness, inward foreign direct investment, unemployment, households, and non-profit institutions serving households (NPISHs)’ final consumption expenditure, age dependency ratio, education index, and life expectancy at birth. The empirical application uses annual panel data for the 2003–2018 period, with a total sample of 21 countries, analysed in a two-stage empirical application, including preliminary analysis and a quantile regression model. New empirical evidence is provided, revealing a significantly positive role played by commercial freedom, innovativeness, inward foreign direct investment, households, and NPISHs’ final consumption expenditure and education on entrepreneurial activity. Corruption, unemployment, age dependency ratio, and life expectancy at birth have a significantly negative influence on entrepreneurial activity. In terms of implications, greater government control is recommended, in order to foster the quality of nations’ institutional environment. Additionally, suggested is the launch of new incentives to stimulate research and development activities aimed at registering international patents with a global impact, sourced from new ventures and transnational collaboration.

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Section: Corruptionmentioning

confidence: 98%

Section: Free Tradementioning

confidence: 99%

Institutional, Economic, and Socio-Economic Determinants of the Entrepreneurial Activity of Nations

Leitão

Capucho

2021

Administrative Sciences

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“…It is more important to measure the emotional prosperity of a nation, than its economic prosperity [2]. Concerning the negative consequences of evasion and corruption, they are reflected in the discouragement of entrepreneurial activities [3], social stratification, reduction of public revenues, unfair competition, slowing down the economic growth, and as regards the positive consequences of the fiscal evasion and corruption, they contribute to the reduction of social tensions, by a certain improvement of the living standards of those with low incomes, and economically it prevents the decrease of the profit rate [14].…”

Section: Ebeec 2019mentioning

confidence: 99%

Is the Tax Burden a Generating Factor of Fiscal Evasion in South-East Europe?

Cristea

Vodă

Ciocanea

et al. 2020

KSS

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Tax evasion is a pernicious phenomenon, very widespread in the world, which is closely linked to the system of taxes and fees. This is considered to be a response to the excessive fiscal pressure exerted on taxpayers. Bypassing the law is also closely related to the phenomenon of corruption and its removal is a difficult target, under the existing conditions. The main purpose of this paper is to study the influence of corruption and fiscal pressure on the phenomenon of tax evasion, materialized by the shadow economy indicator. The analysis is carried out over a period of 18 years, namely 1999-2016, for six countries of South-Eastern Europe, member states of the European Union, divided into two categories, namely developed and emerging states. The research methodology requires a comparative analysis of existing situations in the research countries. Also, we will use the econometric analysis, with the help of statistical package for social sciences, of the relationship between the underground economy and corruption, as well as the correlation between tax burden exerted by the budget revenues and tax evasion. Being difficult to quantify, the level of shadow economy has been taken from Friedrich Schneider’s studies, through which he measured underground economy in 157 countries over the period 1999-2013; but also in 36 states, between 2003 and 2016. The level of corruption is measured using the corruption perception index at the international level and the tax burden is calculated as the ratio between tax revenue and gross domestic product. Keywords: tax burden, shadow economy, corruption, South-East Europe.

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“…Так, особливий внесок у формування терміна «податкове планування» зробили В. Кужель і К. Опалко [1], Н. Притуляк [2], В. Маліков та О. Абрамова [3], Ю. Щербина [4], Т. Василькова [5], А. Кізима [6], С. Корецька [7], Т. Чернякова та Ю. Хуснулліна [8], Н. Верстина [9]; проблематику мінімізації податкових платежів розглядали у своїх роботах C. Albulescu, T. Tămăşilă, M. Tăucean [10], А. Марчук [11], І. Ліпатова [12], С. Баранов [13], W. Hoffman, Jr. [14], Є. Масленніков [15], А. Єлисєєв та М. Підлужний [16]. Однак зазначені питання залишаються і натепер досить актуальними в сучасних умовах невизначеності, зростання ризиків, трансформації економічних відносин, що й обумовило вибір тематики дослідження.…”

unclassified

“…Щодо «tax evasion», у праці C. T. Albulescu та ін. [10] зазначений термін визначено як ухилення від сплати податків, і разом з таким явищем, як корупція, розглядається їх негативний вплив на підприємницьку діяльність.…”

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The Conceptual Principles of Tax Planning of Enterprises in the Context of Fourth Industrial Revolution

Глущенко¹,

Korohodova²,

Моісеєнко³

et al. 2021

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The authors disclose the essence of tax planning for domestic enterprises in the conditions of development of the economy in the context of the Fourth Industrial Revolution. Foreign experience as to approaches to interpretation of the phenomenon of «tax planning» is studied. It is substantiated that the existing modern approaches to the definition of the term of «tax planning» should be divided by the characteristics of purpose and subordination. The work contains a further elaboration of conceptual-categorical apparatus of taxation theory by closer defining of «tax planning», where, contrary to existing developments, it is proposed to assess the impact of elements of the current tax system on the efficiency of financial-economic activities of enterprises. A theoretical analysis of modern trends of tax planning is carried out and it is determined that the existing conditions of operation of enterprises are such phenomena as: digitalization of economic processes, robotization of business processes, influence of other factors of the Fourth Industrial Revolution and growth of uncertainty and level of risks for economic entities. According to the results of the research, it is defined that all these phenomena will affect the process of taxation of enterprises at the micro level due to the acceleration of data processing processes and changes in tax planning objects. The article explains the directions of further research on this topic, namely, the development of an economic-mathematical model of the influence of elements of the tax system in the context of the trends of the Fourth Industrial Revolution, which becomes relevant in modern conditions of tax planning.

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Entrepreneurship, Tax Evasion and Corruption in Europe

Cited by 17 publications

References 30 publications

Institutional, Economic, and Socio-Economic Determinants of the Entrepreneurial Activity of Nations

Institutional, Economic, and Socio-Economic Determinants of the Entrepreneurial Activity of Nations

Is the Tax Burden a Generating Factor of Fiscal Evasion in South-East Europe?

The Conceptual Principles of Tax Planning of Enterprises in the Context of Fourth Industrial Revolution

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