Tax Evasion and Corruption (DFG)

The current European debt crisis has impressively proven that tax evasion and corruption are by no means only exclusive problems for developing countries. Although the countering of tax evasion and corruption occupies an important place on many international organisations political agenda, yet economic analysis runs deficits.
The research team at TU Dresden was supported by Prof. Dr. Clemens Fuest (ZEW-President) and Prof. Jay Pil Choi, PhD (University of New South Wales).

Goals

The aim of this project was to analyze the interaction between corrupt tax authorities and tax evation that is committed by companies. Recent contributions to the topic of tax evasion clearly state that conclusions derived by analysing houshold tax evasion are only limitly transferable to businesses.

Innovation

Today's manageable literature about business tax evasion neglects corruption within tax authorities. This, however, is greatly significant, when looking at developing countries with small fiscal flexibility. 

Schedule

The project ran from August 2012 to July 2015 and was structured in three parts.

Benefits

The project results contributed to a more effecient and practically feasible taxation of businesses in developing countries. Furthermore, they were made accessible to a wider puplic, using e.g. internet forums.

Publications

Contact

Prof. Dr. Marcel Thum
TU Dresden
Faculty of Business and Economics
Chair of Public Economics
D- 01062 Dresden

Phone: +49-(0)351-463 35453
Fax: +49-(0)351-463 37052