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  • 1
    Online Resource
    Online Resource
    Challenges to enterprise performance in the face of the financial crisis : Eastern Europe and Central Asia (2011)
    Washington, DC : World Bank
    Details
    ISBN: 9780821388013
    Language: English
    Pages: Online-Ressource (xvi, 125 p)
    Edition: World Bank eLibrary
    DDC: 338.50947
    Keywords: Business enterprises ; Business enterprises ; Global Financial Crisis, 2008-2009 ; Industries ; Industries ; Business enterprises ; Business enterprises ; Global Financial Crisis, 2008-2009 ; Industries ; Industries ; Business enterprises ; Business enterprises ; Global Financial Crisis, 2008-2009 ; Asia, Central ; Europe, Eastern ; Industries ; Industries ; Asia, Central ; Europe, Eastern ; Asia, Central Economic conditions 21st century ; Europe, Eastern Economic conditions 21st century ; Asia, Central Economic conditions 21st century ; Europe, Eastern Economic conditions 21st century
    Note: Includes bibliographical references
    DOI: 10.1596/978-0-8213-8800-6
    URL: Volltext  (Deutschlandweit zugänglich)
    Library Location Call Number Volume/Issue/Year Availability
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    MPI Ethno. Forsch.
  • 2
    Online Resource
    Online Resource
    Tax Administration Practices and Firms' Perceptions of Corruption : Evidence from Europe and Central Asia (2017)
    Washington, D.C : The World Bank
    Details
    Language: English
    Pages: 1 Online-Ressource (24 p)
    Series Statement: World Bank E-Library Archive
    Parallel Title: Erscheint auch als Ponomariov, B Tax Administration Practices and Firms' Perceptions of Corruption: Evidence from Europe and Central Asia
    Abstract: Two competing conceptualizations of corruption in the literature allow viewing it either as efficient or burdensome from firms' perspective. Using data on the prevalence and nature of firms' interactions with tax authorities in 28 countries in Europe and Central Asia, this paper contributes to the evaluation of competing ideas in the literature about firms' experience of corruption in tax administration. The findings presented in the paper provide provisional support for the second line of reasoning, that corruption in taxation is a burden, rather than a type of efficiency. Special emphasis is given to examination of taxation-related determinants of corruption prevalence (frequency and magnitude of bribery), as well as the effect of the interaction with tax authorities on perception of tax and overall corruption. Regardless of country context, it appears that, more than anything else, perceived corruption in tax administration and actual experiences with bribery during interactions with tax officials, affect the overall perceptions of corruption
    DOI: 10.1596/1813-9450-8122
    URL: Volltext  (Deutschlandweit zugänglich)
    Library Location Call Number Volume/Issue/Year Availability
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    Online Resource
    MPI Ethno. Forsch.
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