Corruption and Tax Compliance: Challenges to Tax Policy
This paper examines the indvidual and institutional driving forces of tax corruption in Bulgaria. The authors argue that tax corruption still is a major obstacle to a free market competition in the country and that it is important to identify the factors that prompt businesses into breaking tax rules. The paper focuses on potential anti-corruption policies that could eliminate the legal and institutional factors that favor tax corruption.
© 2005 Center for the Study of Democracy (CSD)
Ognian Shentov, Boyko Todorov, Alexander Stoyanov