537
Views
2
CrossRef citations to date
0
Altmetric
Original Articles

Effect of Government Efficiency on Tax Evasion: The Mediating Role of Ethics and Control of Corruption

, ORCID Icon, ORCID Icon &

References

  • Acemoglu, D., & Verdier, T. (1998). Property rights, corruption and the allocation of talent: A general equilibrium approach. The Economic Journal, 108(450), 1381–1403. https://doi.org/10.1111/1468-0297.00347
  • Adam, I. O. (2020). Examining E-Government development effects on corruption in Africa: The mediating effects of ICT development and institutional quality. Technology in Society, 61, 101245. https://doi.org/10.1016/j.techsoc.2020.101245
  • Ahmad, N., & Brookins, O. T. (2007). The impact of corruption on efficiency in developing economies. International Journal of Economic Perspectives, 1(2), 64–73.
  • Ajaz, T., & Ahmad, E. (2010). The effect of corruption and governance on tax revenues. The Pakistan Development Review, Winter 2010, 49(4), 405–417. https://www.jstor.org/stable/41428665
  • Akaike, H. (1974). A new look at the statistical model identification. Automatic Control, IEEE Transactions On, 19(6), 716–723. https://doi.org/10.1109/TAC.1974.1100705
  • Ali, A., & Ahmad, N. (2014). Trust and tax compliance among Malaysian working youth. International Journal of Public Administration, 37(7), 389–396. https://doi.org/10.1080/01900692.2013.858353
  • Alleyne, P., & Harris, T. (2017). Antecedents of taxpayers’ intentions to engage in tax evasion: Evidence from Barbados. Journal of Financial Reporting and Accounting, 15(1), 2–21. https://doi.org/10.1108/JFRA-12-2015-0107
  • Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1(3–4), 323–338. https://doi.org/10.1016/0047-2727(72)90010-2
  • Alm, J., & Torgler, B. (2011). Do ethics matter? Tax compliance and morality. Journal of Business Ethics, 101(4), 635–651. https://doi.org/10.1007/s10551-011-0761-9
  • Alm, J., Martinez-Vazquez, J., & McClellan, C. (2016). Corruption and firm tax evasion. Journal of Economic Behavior & Organization, 124, 146–163. https://doi.org/10.1016/j.jebo.2015.10.006
  • Alm, J., & Liu, Y. (2017). Corruption, taxation, and tax evasion. E Journal of Tax Research, 15(2), 161–189. http://repec.tulane.edu/RePEc/pdf/tul1802.pdf
  • Alm, J., Liu, Y., & Zhang, K. (2019). Financial constraints and firm tax evasion. International Tax and Public Finance, 26(1), 71–102. https://doi.org/10.1007/s10797-018-9502-7
  • Alon, A., & Hageman, A. M. (2013). The impact of corruption on firm tax compliance in transition economies: Whom do you trust? Journal of Business Ethics, 116(3), 479–494. https://doi.org/10.1007/s10551-012-1457-5
  • Amir, A., & Gökmenoglu, K. K. (2020). Analyzing the role of government efficiency on financial development for OECD countries. Review of Economic Perspectives, 20(4), 445–469. https://doi.org/10.2478/revecp-2020-0022
  • Ast, F. (2019). The deliberative test, a new procedural method for ethical decision making in integrative social contracts theory. Journal of Business Ethics, 155(1), 207–221. https://doi.org/10.1007/s10551-017-3481-y
  • Bani-Mustafa, A., Abuorf, S., AL-Jumlah, R., Al-Mutair, M., Kattan, H., AL-Muzaiel, H., Khalfan, A., & Patwa, N. (2018). Predicting total shipping and clearance time for Al-Ghanim Sahara transportation. Electronic Journal of Applied Statistical Analysis, 11(2), 405–426. doi:10.1285/i20705948v11n2p405
  • Bani-Mustafa, A., Matawie, K. M., Finch, C. F., Al-Nasser, A., & Ciavolino, E. (2019). Recursive residuals for linear mixed models. Quality & Quantity, 53(3), 1263–1274. https://doi.org/10.1007/s11135-018-0814-6
  • Baron, R. M., & Kenny, D. A. (1986). The moderator–mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations. Journal of Personality and Social Psychology, 51(6), 1173–1182. https://doi.org/10.1037/0022-3514.51.6.1173
  • Baum, A., Gupta, S., Kimani, E., & Tapsoba, S. (2017). Corruption, taxes and compliance. E Journal of Tax Research, 15(255), 190. https://doi.org/10.5089/9781484326039.001
  • Bejaković, P. (2014). Corruption and Tax Evasion in Croatia: Institutional settings and practical experiences. Middle East Law and Governance, 6(2), 141–165. https://doi.org/10.1163/18763375-00602004
  • Benk, S., Budak, T., Püren, S., & Erdem, M. (2015). Perception of tax evasion as a crime in Turkey. Journal of Money Laundering Control, 18(1), 99–111. https://doi.org/10.1108/JMLC-04-2014-0012
  • Bhuasiri, W., Zo, H., Lee, H., & Ciganek, A. P. (2016). User acceptance of e-government services: Examining an e-tax Filing and Payment System in Thailand. Information Technology for Development, 22(4), 672–695. https://doi.org/10.1080/02681102.2016.1173001
  • Bhuyan, N. (2017). Virtue development and role of character in decision making. In A. Sison, G. Beabout, & I. Ferrero (Eds.), Handbook of virtue ethics in business and management (pp. 713–721). International Handbooks in Business Ethics. Springer.
  • Bittencourt, M., Gupta, R., & Stander, L. (2014). Tax evasion, financial development and inflation: Theory and empirical evidence. Journal of Banking & Finance, 41, 194–208. https://doi.org/10.1016/j.jbankfin.2014.01.009
  • Brondolo, J., Bosch, F., Le Borgne, M. E., & Silvani, M. C. (2008). Tax administration reform and fiscal adjustment: The case of Indonesia (2001-07) (No. 8-129). International Monetary Fund.
  • Canh, P. N., Schinckus, C., & Dinh Thanh, S. (2021). What are the drivers of shadow economy? A further evidence of economic integration and institutional quality. The Journal of International Trade & Economic Development, 30(1), 47–67. https://doi.org/10.1080/09638199.2020.1799428
  • Chan, E. Y. (2019). Exposure to national flags reduces tax evasion: Evidence from the United States, Australia, and Britain. European Journal of Social Psychology, 49(2), 300–312. https://doi.org/10.1002/ejsp.2388
  • Chen, H., & Yoon, S. S. (2019). Government efficiency and enterprise innovation–evidence from China. Asian Journal of Technology Innovation, 27(3), 280–300. https://doi.org/10.1080/19761597.2019.1678389
  • Cole, M. A., Elliott, R. J., & Zhang, J. (2009). Corruption, governance and FDI location in China: A province-level analysis. The Journal of Development Studies, 45(9), 1494–1512. https://doi.org/10.1080/00220380902890276
  • DeBacker, J., Heim, B. T., & Tran, A. (2015). Importing corruption culture from overseas: Evidence from corporate tax evasion in the United States. Journal of Financial Economics, 117(1), 122–138. https://doi.org/10.1016/j.jfineco.2012.11.009
  • Di Fatta, D., Musotto, R., & Dominici, G. (2016). Government performance, ethics and corruption: Statistical research based on the global competitiveness index. Public Administration, 3/4(51/52), 30–37. https://eds-p-ebscohost-com.library.gust.edu.kw/eds/pdfviewer/pdfviewer?vid=4&sid=141c7845-f916-44bd-9d12-c5d394028377%40redis
  • Ekici, Ş. Ö., Kabak, Ö., & Ülengin, F. (2019). Improving logistics performance by reforming the pillars of global competitiveness index. Transport Policy, 81, 197–207. https://doi.org/10.1016/j.tranpol.2019.06.014
  • Erlingsson, G. Ó., Jónsdóttir, G. A., & Kristinsson, G. H. (2021). Does legitimacy mitigate corruption? The relevance of social traps in low-corruption contexts. International Journal of Public Administration, 1–12. https://doi.org/10.1080/01900692.2021.1955926
  • Ermasova, N., Haumann, C., & Burke, L. (2019). The relationship between culture and Tax Evasion across countries: Cases of the USA and Germany. International Journal of Public Administration, 1-17. in press. https://doi.org/10.1080/01900692.2019.1672181
  • Ermasova, N. (2021). Cross-cultural issues in business ethics: A review and research agenda. International Journal of Cross-Cultural Management, 21(1), 95–121. doi:10.1177/1470595821999075
  • European Commission. (2017). A huge problem. Retrieved December 23, 2019, from https://ec.europa.eu/taxation_customs/fight-against-tax-fraud-tax-evasion/a-huge-problem_en
  • Everest-Phillips, M., & Sandall, R. (2009). Linking business tax reform with governance: How to measure success. (Business Taxation 48314). The World Bank.
  • Faridy, N., Freudenberg, B., Sarker, T., & Copp, R. (2016). The hidden compliance cost of VAT: An exploration of psychological and corruption costs of VAT in a developing country. E Journal of Tax Research, 14(1), 166–205. https://www.unsw.edu.au/business/sites/default/files/documents/Full_Edition-Volume_14_Number_1_2016.pdf#page=169
  • Field, A. (2013). Discovering statistics using IBM SPSS statistics. Sage.
  • Frey, B. S., & Torgler, B. (2007). Tax morale and conditional cooperation. Journal of Comparative Economics, 35(1), 136–159. https://doi.org/10.1016/j.jce.2006.10.006
  • Gabor, R. (2012). Relation between tax evasion and Hofstede’s model. European Journal of Management, 12(1), 61–72. www.freepatentsonline.com/article/EuropeanJournal-Management/293812521.html
  • Gërxhani, K. (2004). Tax evasion in transition: Outcome of an institutional clash? Testing Feige’s conjecture in Albania. European Economic Review, 48(4), 729–745. https://doi.org/10.1016/j.euroecorev.2003.08.014
  • Hegyi, G., & Garamszegi, L. Z. (2011). Using information theory as a substitute for stepwise regression in ecology and behavior. Behavioral Ecology and Sociobiology, 65(1), 69–76. https://doi.org/10.1007/s00265-010-1036-7
  • Heller, P. S., & Hauner, D. (2006). Fiscal policy in the face of long-term expenditure uncertainties. International Tax and Public Finance, 13(4), 325–350. https://doi.org/10.1007/s10797-006-8798-x
  • Helmke, G., & Levitsky, S. (2004). Informal institutions and comparative politics: A research agenda. Perspectives on Politics, 2(4), 725–740. https://doi.org/10.1017/S1537592704040472
  • Hox, J. (2010). Multilevel analysis: Techniques and applications (2nd ed.). Routledge.
  • Hsu, Y. C., & Lee, C. C. (2016). Factors affecting tax evasion: Do interest rate and regional effects matter? The Singapore Economic Review, 61(4), 1550026. https://doi.org/10.1142/S0217590815500265
  • Huynh, C. M. (2020). Shadow economy and air pollution in developing Asia: What is the role of fiscal policy? Environmental Economics and Policy Studies, 22(3), 357–381. https://doi.org/10.1007/s10018-019-00260-8
  • International Monetary Fund. (2016). Corruption: Costs and mitigating strategies’, IMF staff discussion notes.
  • Ivanyna, M., Moumouras, A., & Rangazas, P. (2016). The culture of corruption, tax evasion, and economic growth. Economic Inquiry, 54(1), 520–542. https://doi.org/10.1111/ecin.12228
  • Jackson, B. R., & Milliron, V. C. (1986). Tax compliance research: Findings, problems, and prospects. Journal of Accounting Literature, 5(1), 125–165.
  • Jetter, M., Agudelo, A. M., & Hassan, A. R. (2015). The effect of democracy on corruption: Income is key. World Development, 74, 286–304. https://doi.org/10.1016/j.worlddev.2015.05.016
  • Johnson, S., Kaufmann, D., McMillan, J., & Woodruff, C. (2000). Why do firms hide? Bribes and unofficial activity after communism. Journal of Public Economics, 76(3), 495–520. https://doi.org/10.1016/S0047-2727(99)00094-8
  • Kaplan, S. E., Newberry, K. J., & Reckers, P. M. (1997). The effect of moral reasoning and educational communications on tax evasion intentions. The Journal of the American Taxation Association, 19(2), 38–54. https://www.proquest.com/docview/211074839/fulltextPDF/C11643DCFB63438APQ/1?accountid=29259
  • Khlif, H., Guidara, A., & Hussainey, K. (2016). Sustainability level, corruption and tax evasion: A cross-country analysis. Journal of Financial Crime, 23(2), 328–348. https://doi.org/10.1108/JFC-09-2014-0041
  • Kılıç, M., Uyar, A., & Kuzey, C. (2019). The impact of institutional ethics and accountability on voluntary assurance for integrated reporting. Journal of Applied Accounting Research, 21(1), 1–18. https://doi.org/10.1108/JAAR-04-2019-0064
  • Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: The “slippery slope” framework. Journal of Economic Psychology, 29(2), 210–225. https://doi.org/10.1016/j.joep.2007.05.004
  • Kreft, I. G. (1996). Are multilevel techniques necessary? An overview, including simulation studies. California State University Press.
  • Kumar, N. (2008). Corruption, harassment and evasion in tax collection. Indian Economic Review, 43(1), 125–139. https://www.jstor.org/stable/29793904
  • Laird, N. M., & Ware, J. H. (1982). Random-effects models for longitudinal data. Biometrics, 38(4), 963–974. https://doi.org/10.2307/2529876
  • Lewis, B. D. (2017). Local government spending and service delivery in Indonesia: The perverse effects of substantial fiscal resources. Regional Studies, 51(11), 1695–1707. https://doi.org/10.1080/00343404.2016.1216957
  • Lewis, B. D. (2018). Local government form in Indonesia: Tax, expenditure, and efficiency effects. Studies in Comparative International Development, 53(1), 25–46. https://doi.org/10.1007/s12116-017-9236-z
  • Linhartová, V. (2019). Curbing corruption in the public sector by utilizing electronic public administration. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 67(4), 1039–1048. https://doi.org/10.11118/actaun201967041039
  • Maciejovsky, B., Schwarzenberger, H., & Kirchler, E. (2012). Rationality versus emotions: The case of tax ethics and compliance. Journal of Business Ethics, 109(3), 339–350. https://doi.org/10.1007/s10551-011-1132-2
  • Malkawi, B. H., & Haloush, H. A. (2008). The case of income tax evasion in Jordan: Symptoms and solutions. Journal of Financial Crime, 15(3), 282–294. https://doi.org/10.1108/13590790810882874
  • Marjit, S., Seidel, A., & Thum, M. (2017). Tax evasion, corruption and tax loopholes. German Economic Review, 18(3), 283–301. https://doi.org/10.1111/geer.12107
  • Marriott, L. (2017). Tax and corruption: Is sunlight the best disinfectant: A New Zealand case study. E Journal of Tax Research, 15(2), 262–289. https://heinonline.org/HOL/LandingPage?handle=hein.journals/ejotaxrs15&div=18&id=&page=
  • McGee, R. W., Ho, S. S., & Li, A. Y. (2008). A comparative study on perceived ethics of tax evasion: Hong Kong vs the United States. Journal of Business Ethics, 77(2), 147–158. https://doi.org/10.1007/s10551-006-9304-1
  • Mo, P. H. (2001). Corruption and economic growth. Journal of Comparative Economics, 29(1), 66–79. https://doi.org/10.1006/jcec.2000.1703
  • Mohamadi, A., Peltonen, J., & Wincent, J. (2017). Government efficiency and corruption: A country-level study with implications for entrepreneurship. Journal of Business Venturing Insights, 8, 50–55. https://doi.org/10.1016/j.jbvi.2017.06.002
  • Morris, C. N. (1995). Hierarchical models for educational data: An overview. Journal of Educational and Behavioral Statistics, 20(2), 190–200. https://doi.org/10.3102/10769986020002190
  • Mundfrom, D. J., & Schultz, M. R. (2002). A Monte Carlo simulation comparing parameter estimates from multiple linear regression and hierarchical linear modeling. Multiple Linear Regression Viewpoints, 28(1), 18–21. http://www.glmj.org/archives/MLRV_2002_28_1.pdf#page=20
  • Nam, T. (2018). Examining the anti-corruption effect of e-government and the moderating effect of national culture: A cross-country study. Government Information Quarterly, 35(2), 273–282. https://doi.org/10.1016/j.giq.2018.01.005
  • Night, S., & Bananuka, J. (2019). The mediating role of adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance. Journal of Economics, Finance and Administrative Science, 25(49), 73–88. https://doi.org/10.1108/JEFAS-07-2018-0066
  • Nimer, K., Uyar, A., Kuzey, C., & Schneider, F. (2022). E-government, education quality, internet access in schools, and tax evasion. Cogent Economics & Finance, 10(1), 2044587. https://doi.org/10.1080/23322039.2022.2044587
  • Nurunnabi, M. (2019). Tax evasion and the role of the state actor (s) in Bangladesh. International Journal of Public Administration, 42(10), 823–839. https://doi.org/10.1080/01900692.2018.1520245
  • Oskrochi, G., Bani-Mustafa, A., & Oskrochi, Y. (2018). Factors affecting psychological well-being: Evidence from two nationally representative surveys. PloS one, 13(6), e0198638. https://doi.org/10.1371/journal.pone.0198638
  • Owusu, G. M. Y., Bekoe, R. A., Anokye, F. K., & Anyetei, L. (2020). What factors influence the intentions of individuals to engage in tax evasion? Evidence from Ghana. International Journal of Public Administration, 43(13), 1143–1155. https://doi.org/10.1080/01900692.2019.1665686
  • Park, H., & Lewis, D. (2019). The motivations of external whistleblowers and their impact on the intention to blow the whistle again. Business Ethics: a European Review, 28(3), 379–390. https://doi.org/10.1111/beer.12224
  • Pérez-Moreno, S., Rodríguez, B., & Luque, M. (2016). Assessing global competitiveness under multi-criteria perspective. Economic Modelling, 53, 398–408. https://doi.org/10.1016/j.econmod.2015.10.030
  • Picur, R. D., & Riahi‐Belkaoui, A. (2006). The impact of bureaucracy, corruption and tax compliance. Review of Accounting and Finance, 5(2), 174–180. https://doi.org/10.1108/14757700610668985
  • Pinheiro, J. C., & Bates, D. M. (2000). Linear mixed-effects models: Basic concepts and examples. In Mixed-effects models in S and S-Plus, Springer. (pp. 3–56). ISBN: 978-0-387-98957-0.
  • Ponomariov, B., Balabushko, O., & Kisunko, G. (2018). The decisive impact of tax administration practices on firms’ corruption experience and perceptions: Evidence from Europe and Central Asia. International Journal of Public Administration, 41(15), 1314–1323. https://doi.org/10.1080/01900692.2017.1387144
  • Raudenbush, S. W., & Bryk, A. S. (2002). Hierarchical linear models: Applications and data analysis methods (2nd ed., Vol. 1). Sage.
  • Rawlings, G. (2012). Intangible nodes and networks of influence: The ethics of tax compliance in Australian small and medium-sized enterprises. International Small Business Journal, 30(1), 84–95. https://doi.org/10.1177/0266242610380816
  • Richardson, G. (2006). Determinants of tax evasion: A cross-country investigation. Journal of International Accounting, Auditing and Taxation, 15(2), 150–169. https://doi.org/10.1016/j.intaccaudtax.2006.08.005
  • Rosid, A., Evans, C., & Tran-Nam, B. (2016). Do perceptions of corruption influence personal income taxpayer reporting behaviour: Evidence from Indonesia. E Journal of Tax Research, 14(2), 387–425. https://repository.up.ac.za/bitstream/handle/2263/58431/Rosid_Do_2016.pdf?sequence=1
  • Schneider, F., Raczkowski, K., & Mróz, B. (2015). Shadow economy and tax evasion in the EU. Journal of Money Laundering Control, 18(1), 34–51. https://doi.org/10.1108/JMLC-09-2014-0027
  • Shek, D. T., & Ma, C. (2011). Longitudinal data analyses using linear mixed models in SPSS: Concepts, procedures and illustrations. The Scientific World Journal, 11, 42–76. https://doi.org/10.1100/tsw.2011.2
  • Sheryazdanova, G., & Butterfield, J. (2017). E-government as an anti-corruption strategy in Kazakhstan. Journal of Information Technology & Politics, 14(1), 83–94. https://doi.org/10.1080/19331681.2016.1275998
  • Sidani, Y. M., Ghanem, A. J., & Rawwas, M. Y. (2014). When idealists evade taxes: The influence of personal moral philosophy on attitudes to tax evasion–a Lebanese study. Business Ethics: A European Review, 23(2), 183–196. https://doi.org/10.1111/beer.12046
  • Suhendi, C., Rohman, A. R. A., & Purwanto, A. (2020). Corruption prevention based on E-government with islamic religiosity as a moderating variable. Asia-Pacific Management Accounting Journal, 15(1), 133–150. https://doi.org/10.24191/APMAJ.v15i1-07
  • Swanepoel, B., & Meiring, J. (2017). Morality associated with fraud, corruption and tax evasion in South Africa. E Journal of Tax Research, 15(2), 333–358. https://heinonline.org/HOL/LandingPage?handle=hein.journals/ejotaxrs15&div=21&id=&page=
  • Tabachnick, B. G., & Fidell, L. S. (2007). Using multivariate statistics (5th ed.). Pearson. Retrieved December 20, 2019, from http://library.wur.nl/WebQuery/clc/1828941
  • Taing, H. B., & Chang, Y. (2021). Determinants of tax compliance intention: Focus on the theory of planned behavior. International Journal of Public Administration, 44(1), 62–73. https://doi.org/10.1080/01900692.2020.1728313
  • Tang, R., Tang, T., & Lee, Z. (2014). The efficiency of provincial governments in China from 2001 to 2010: Measurement and analysis. Journal of Public Affairs, 14(2), 142–153. https://doi.org/10.1002/pa.1518
  • Tanzi, V. (2017). Corruption, complexity and tax evasion. E Journal of Tax Research, 15(2), 144–160. https://heinonline.org/HOL/LandingPage?handle=hein.journals/ejotaxrs15&div=13&id=&page=
  • Tjen, C., & Evans, C. (2017). Causes and consequences of corruption in tax administration: An Indonesian case study. eJTR, 15(2), 243–261. https://repository.up.ac.za/bitstream/handle/2263/64438/Tjen_Causes_2017.pdf?sequence=1
  • Torgler, B. (2012). Attitudes toward paying taxes in the USA: An empirical analysis. In McGee, R. (eds). The ethics of tax evasion (pp. 269–283). Springer, New York, NY. https://doi.org/10.1007/978-1-4614-1287-8_16
  • Uyar, A., Nimer, K., Kuzey, C., Shahbaz, M., & Schneider, F. (2021). Can e-government initiatives alleviate tax evasion? The moderation effect of ICT. Technological Forecasting and Social Change, 166, 120597. https://doi.org/10.1016/j.techfore.2021.120597
  • Uyar, A., Bani-Mustafa, A., Nimer, K., Schneider, F., & Hasnaoui, A. (2021). Does innovation capacity reduce tax evasion? Moderating effect of intellectual property rights. Technological Forecasting and Social Change, 173, 121125. https://doi.org/10.1016/j.techfore.2021.121125
  • Valle-Cruz, D., Sandoval-Almazan, R., & Gil-Garcia, J. R. (2016). Citizens’ perceptions of the impact of information technology use on transparency, efficiency and corruption in local governments. Information Policy, 21(3), 321–334. https://doi.org/10.3233/IP-160393
  • Voghouei, H., & Jamali, M. A. (2018). Determinants of government efficiency: Does information technology play a role? Eurasian Business Review, 8(3), 285–298. https://doi.org/10.1007/s40821-017-0088-2
  • Vousinas, G. L. (2017). Shadow economy and tax evasion. The achilles heel of Greek economy. Determinants, effects and policy proposals. Journal of Money Laundering Control, 20(4), 386–404. https://doi.org/10.1108/JMLC-11-2016-0047
  • Wenzel, M. (2007). The multiplicity of taxpayer identities and their implications for tax ethics. Law & Policy, 29(1), 31–50. https://doi.org/10.1111/j.1467-9930.2007.00244.x
  • Williams, C. C., & Schneider, F. (2013). The shadow economy. Institute of Economic Affairs.
  • Williams, C. C., Horodnic, I. A., & Windebank, J. (2015). Explaining participation in the informal economy: An institutional incongruence perspective. International Sociology, 30(3), 294–313. https://doi.org/10.1177/0268580915578745
  • Williams, C. C., & Horodnic, I. A. (2016). An institutional theory of the informal economy: Some lessons from the United Kingdom. International Journal of Social Economics, 43(7), 722–738. https://doi.org/10.1108/IJSE-12-2014-0256
  • World Bank (2019, January 5). World development indicators. https://datacatalog.worldbank.org/
  • World Economic Forum. (2019, January 5). Global competitiveness index. http://reports.weforum.org/
  • Yamen, A., Allam, A., Bani-Mustafa, A., & Uyar, A. (2018). Impact of institutional environment quality on tax evasion: A comparative investigation of old versus new EU members. Journal of International Accounting, Auditing and Taxation, 32, 17–29. https://doi.org/10.1016/j.intaccaudtax.2018.07.001
  • Yan, J., & Oum, T. H. (2014). The effect of government corruption on the efficiency of US commercial airports. Journal of Urban Economics, 80, 119–132. https://doi.org/10.1016/j.jue.2014.01.004

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.