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@article{55641,
author = {Němec, Daniel and Kotlánová, Eva and Kotlán, Igor and Machová, Zuzana},
article_location = {BASEL},
article_number = {1},
doi = {http://dx.doi.org/10.3390/economies9010018},
keywords = {corruption;perceived corruption;DSGE modelling;taxation;tax evasion;shadow economy},
language = {eng},
issn = {2227-7099},
journal = {ECONOMIES},
title = {Corruption, Taxation and the Impact on the Shadow Economy},
url = {https://www.mdpi.com/2227-7099/9/1/18/htm},
volume = {9},
year = {2021}
}
TY - JOUR
ID - 55641
AU - Němec, Daniel - Kotlánová, Eva - Kotlán, Igor - Machová, Zuzana
PY - 2021
TI - Corruption, Taxation and the Impact on the Shadow Economy
JF - ECONOMIES
VL - 9
IS - 1
SP - 1-16
EP - 1-16
PB - MDPI
SN - 22277099
KW - corruption;perceived corruption;DSGE modelling;taxation;tax evasion;shadow economy
UR - https://www.mdpi.com/2227-7099/9/1/18/htm
N2 - While assessing the economic impacts of corruption, the corruption-related transmission channels which influence taxation as such have to be duly considered. Taking the example of the Czech Republic, this article aims to evaluate the impacts corruption has on the size of the shadow economy as well as on the individual sources of long-term economic growth, making use of a transmission channel through which corruption affects the tax burden components. Using the method of an extended DSGE model, it confirms the initial assumption that an increase in perceived corruption supports the shadow economy's growth, but at the same time, it demonstrates that corruption and especially its perception has a significantly different effect on two key areas-the capital accumulation and the labour force size. It further identifies another sector of the economy representing taxes which are prone to tax evasion while asserting that corruption has a much more destructive effect on this sector of the economy, offering generalized implications for other post-communist EU member states in a similar situation.
ER -
NĚMEC, Daniel, Eva KOTLÁNOVÁ, Igor KOTLÁN a Zuzana MACHOVÁ. Corruption, Taxation and the Impact on the Shadow Economy. \textit{ECONOMIES}. BASEL: MDPI, 2021, roč.~9, č.~1, s.~1-16. ISSN~2227-7099. Dostupné z: https://dx.doi.org/10.3390/economies9010018.
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