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Original Articles

Taxation and corruption: theory and firm-level evidence from Uganda

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George Acheampong & John Rand. (2023) Do smaller businesses pay more bribes? Firm size, informal payments and mitigating strategies in Africa. Africa Journal of Management 9:2, pages 134-155.
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Nam Hoang Vu, Tuan Anh Bui, Ngoc Minh Nguyen & Ngoc Hiep Luu. (2021) Local business environment, managerial expertise and tax corruption of small- and medium-sized enterprises. Baltic Journal of Economics 21:2, pages 134-157.
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Luisito Bertinelli, Arnaud Bourgain & Florian Léon. (2020) Corruption and tax compliance: evidence from small retailers in Bamako, Mali. Applied Economics Letters 27:5, pages 366-370.
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Qiujie Dou & Weibin Xu. (2023) “Original sin” suspicion and charitable donation of private enterprises in China. Chinese Management Studies.
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Marwa Sallemi, Salah Ben Hamad & Nejla Ould Daoud Ellili. (2022) Executive compensation and bank’s stability: which role of the corruption control? An empirical evidence from OECD banks. Journal of Management and Governance 27:2, pages 457-477.
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Eukeria Wealth, Sharon A. Smulders & Favourate Y. Mpofu. (2023) Conceptualising the Behaviour of MNEs, Tax Authorities and Tax Consultants in Respect of Transfer Pricing Practices – A Three-Layer Analysis. Accounting, Economics, and Law: A Convivium 0:0.
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Kaushik BasuKaushik Basu. 2023. Der Rechtsstaat als Geflecht von Erwartungen. Der Rechtsstaat als Geflecht von Erwartungen 113 135 .
Ibrahim Mike Okumu, Patricia Naluwooza & Edward Bbaale. (2022) Firm Dynamics, Job Creation and Job Destruction in Africa: Is the Quality of Institutional Environment Relevant?. The European Journal of Development Research 34:6, pages 2970-3004.
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Ling Chen & Florian M Hollenbach. (2022) Capital Mobility and Taxation: State–Business Collusion in China. International Studies Quarterly 66:1.
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James Dzansi, Anders Jensen, David Lagakos & Henry Telli. (2022) Technology and Tax Capacity: Evidence from Local Governments in Ghana. SSRN Electronic Journal.
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Bernard Gauthier, Jonathan Goyette & Wilfried A.K. Kouamé. (2021) Why do firms pay bribes? Evidence on the demand and supply sides of corruption in developing countries. Journal of Economic Behavior & Organization 190, pages 463-479.
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Amin Mawani & Viswanath Umashanker Trivedi. (2021) Collusive vs. coercively corrupt tax auditors and their impact on tax compliance. Journal of Behavioral and Experimental Finance 30, pages 100470.
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Katarzyna Bilicka & André Seidel. (2020) Profit shifting and corruption. International Tax and Public Finance 27:5, pages 1051-1080.
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Ibrahim Mike Okumu & Joseph Mawejje. (2020) Labour productivity in African manufacturing: Does the level of skills development matter?. Development Policy Review 38:4, pages 441-464.
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Toan Ngoc NGUYEN. (2020) Does Bribery Sand the Wheels? New Evidence from Small and Medium Firms in Vietnam. The Journal of Asian Finance, Economics and Business 7:4, pages 309-316.
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Graeme Young. (2019) The State and the Origins of Informal Economic Activity: Insights from Kampala. Urban Forum 30:4, pages 407-423.
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Jonathan Goyette. (2019) Imperfect Enforcement of a Tax Threshold: The Consequences on Efficiency. Journal of African Economies 28:2, pages 119-146.
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Joseph Mawejje & Ibrahim Mike Okumu. (2018) Wages and Labour Productivity in African Manufacturing. African Development Review 30:4, pages 386-398.
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Ni Tian & Zongyi Zhang. (2018) How do anticorruption measures affect executive incentive?. Finance Research Letters 24, pages 179-185.
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Emmanuel Apergis & Nicholas Apergis. (2017) US political corruption: Identifying the channels of bribes for firms' financial policies. International Review of Financial Analysis 54, pages 87-94.
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Joseph Mawejje & Ibrahim Mike Okumu. (2016) Tax Evasion and the Business Environment in Uganda. South African Journal of Economics 84:3, pages 440-460.
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Jan Hanousek & Anna Kochanova. (2016) Bribery environments and firm performance: Evidence from CEE countries. European Journal of Political Economy 43, pages 14-28.
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Jonathan Goyette. (2017) Mécanismes et instruments anticorruption : pistes de réflexion émergentes de la littérature. L'Actualité économique 92:4, pages 703-731.
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Jonathan Goyette & Giovanni Gallipoli. (2015) Distortions, efficiency and the size distribution of firms. Journal of Macroeconomics 45, pages 202-221.
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Jonathan Goyette. (2014) The determinants of the size distribution of firms in Uganda. The European Journal of Development Research 26:4, pages 456-472.
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Ling Chen & Florian Hollenbach. (2020) Capital Mobility & Taxation in Non-OECDCountries – Evidence from China. SSRN Electronic Journal.
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Viswanath Trivedi & Amin Mawani. (2019) Impact of Tax Advisors and Corrupt Tax Auditors on Taxpayer Compliance. SSRN Electronic Journal.
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