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L'impatto della corruzione sul gettito fiscale by Safa Meddeb

L'impatto della corruzione sul gettito fiscale

by Safa Meddeb , Imed Harbaoui
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Book cover type: Paperback
  • ISBN13: 9786208366995
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Edizioni Sapienza
  • Publisher Imprint: Edizioni Sapienza
  • Publication Date:
  • Pages: 104
  • Original Price: GBP 57.0
  • Language: Italian
  • Edition: N/A
  • Item Weight: 164 grams
  • BISAC Subject(s): General

L'obiettivo principale del presente lavoro è quello di analizzare e valutare l'impatto della corruzione sulle entrate fiscali, utilizzando approcci statici e dinamici di dati panel. In primo luogo, analizziamo l'impatto della corruzione sulle entrate fiscali totali di 63 Paesi emergenti e in via di sviluppo nel periodo 1996-2016. I nostri risultati indicano che l'impatto è significativamente negativo sulle entrate fiscali totali in percentuale del PIL. In secondo luogo, studiamo gli effetti della corruzione sulle imposte dirette/PIL e sulle imposte indirette/PIL. Le stime rivelano che le imposte dirette sono più colpite dalla corruzione rispetto alle imposte indirette. Ciò suggerisce che le riforme fiscali volte ad aumentare le entrate fiscali potrebbero utilmente concentrarsi sulle modifiche alle imposte indirette, mentre gli sforzi per combattere la corruzione nella riscossione delle imposte dovrebbero concentrarsi sulle imposte dirette.

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