Kantian–Nashian interaction and petty tax corruption in developing countries
Purpose – This paper attempts to develop a simple, static model of tax administration that is capable of explaining the widespread collusive petty tax administration corruption observed in developing countries. Design/methodology/approach – This paper utilizes a positivist research framework and ado...
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| Format: | Article |
| Language: | English |
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Emerald Publishing
2023-12-01
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| Series: | Fulbright Review of Economics and Policy |
| Subjects: | |
| Online Access: | https://www.emerald.com/insight/content/doi/10.1108/FREP-05-2023-0018/full/pdf |
| _version_ | 1797385885167124480 |
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| author | Binh Tran-Nam |
| author_facet | Binh Tran-Nam |
| author_sort | Binh Tran-Nam |
| collection | DOAJ |
| description | Purpose – This paper attempts to develop a simple, static model of tax administration that is capable of explaining the widespread collusive petty tax administration corruption observed in developing countries. Design/methodology/approach – This paper utilizes a positivist research framework and adopts a theoretical method of analysis, although secondary data will also be mentioned to support theoretical arguments whenever it is appropriate to do so. Findings – A high rate of collusive tax corruption is inevitable in developing countries. Research limitations/implications – The model is static and needs to be extended into a dynamic model. Practical implications – Traditional enforcement tools such as higher audits or a higher penalty regime against tax evasion do not work. Tax simplification can lessen the incidence of tax corruption. Social implications – Fighting tax corruption requires significant changes in the attitudes of taxpayers and tax auditors. Originality/value – This paper combines the literature on Kantian economics and tax compliance in an innovative fashion. |
| first_indexed | 2024-03-08T22:01:50Z |
| format | Article |
| id | doaj.art-24735656904f41f3b6d615b75cf04dd7 |
| institution | Directory Open Access Journal |
| issn | 2635-0173 2635-0181 |
| language | English |
| last_indexed | 2024-03-08T22:01:50Z |
| publishDate | 2023-12-01 |
| publisher | Emerald Publishing |
| record_format | Article |
| series | Fulbright Review of Economics and Policy |
| spelling | doaj.art-24735656904f41f3b6d615b75cf04dd72023-12-19T12:08:42ZengEmerald PublishingFulbright Review of Economics and Policy2635-01732635-01812023-12-013224426110.1108/FREP-05-2023-0018Kantian–Nashian interaction and petty tax corruption in developing countriesBinh Tran-Nam0School of Accounting, Auditing and Taxation, UNSW Sydney, Sydney, AustraliaPurpose – This paper attempts to develop a simple, static model of tax administration that is capable of explaining the widespread collusive petty tax administration corruption observed in developing countries. Design/methodology/approach – This paper utilizes a positivist research framework and adopts a theoretical method of analysis, although secondary data will also be mentioned to support theoretical arguments whenever it is appropriate to do so. Findings – A high rate of collusive tax corruption is inevitable in developing countries. Research limitations/implications – The model is static and needs to be extended into a dynamic model. Practical implications – Traditional enforcement tools such as higher audits or a higher penalty regime against tax evasion do not work. Tax simplification can lessen the incidence of tax corruption. Social implications – Fighting tax corruption requires significant changes in the attitudes of taxpayers and tax auditors. Originality/value – This paper combines the literature on Kantian economics and tax compliance in an innovative fashion.https://www.emerald.com/insight/content/doi/10.1108/FREP-05-2023-0018/full/pdfDeveloping countriesKantianNashianPetty tax corruption |
| spellingShingle | Binh Tran-Nam Kantian–Nashian interaction and petty tax corruption in developing countries Fulbright Review of Economics and Policy Developing countries Kantian Nashian Petty tax corruption |
| title | Kantian–Nashian interaction and petty tax corruption in developing countries |
| title_full | Kantian–Nashian interaction and petty tax corruption in developing countries |
| title_fullStr | Kantian–Nashian interaction and petty tax corruption in developing countries |
| title_full_unstemmed | Kantian–Nashian interaction and petty tax corruption in developing countries |
| title_short | Kantian–Nashian interaction and petty tax corruption in developing countries |
| title_sort | kantian nashian interaction and petty tax corruption in developing countries |
| topic | Developing countries Kantian Nashian Petty tax corruption |
| url | https://www.emerald.com/insight/content/doi/10.1108/FREP-05-2023-0018/full/pdf |
| work_keys_str_mv | AT binhtrannam kantiannashianinteractionandpettytaxcorruptionindevelopingcountries |