The Role of Tax Systems in Preventing Corruption

Author:

Güzel Simla1

Affiliation:

1. Namık Kemal University, Turkey

Abstract

The determinants of corruption have long been an important subject for research in the fields of economics and political science. Corruption was not deemed as a significant issue in the pre-democratic era and has become a serious issue later on. Corruption can be defined as “exploitation of public power to gain private gain.” It is a problem that occurs for various reasons and causes various effects. It may occur due to the occurrence of illegal activities in the political and economic system, as well as due to social and individual moral issues. Corruption has disruptive effects on the functioning of the economic, political, and social system. The aim of this study is to determine the duties of states towards a tax system to combat financial corruption. Corruption in the tax system affects the investment environment negatively, which slows down economic growth.

Publisher

IGI Global

Reference44 articles.

Cited by 1 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献

1. The Impact of Corruption on Tax Revenue;Theory and Practice of Illegitimate Finance;2023-09-08

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