Subject The article considers corruption and tax evasion as widespread phenomena in present social relations. Objectives The article aims to assess the level of corruption and tax evasion in Russia as well as test the hypothesis of the impact of corruption on tax evasion. Methods The study involves econometric methods. It also includes mathematical methods of processing the results of sociological surveys. The study assesses the level of corruption in Russia. Results I reveal that corruption increases the tax evasion, as the high level of corruption reduces public confidence in the government. In 2001–2017, the level of corruption and tax evasion in Russia gradually decreased. Conclusions and Relevance The article reveals the level of corruption in Russia and assesses its impact on tax evasion. The correlation coefficient between these phenomena amounts to 0.6793. Continuing the fight against corruption will help reduce tax evasion in the country. The State administration bodies can use the results obtained in the budget process and development of a tax policy.
Hegel G.W.F. Filosofiya prava [Grundlinien der Philosophie des Rechts]. Moscow, Mysl' Publ., 1990, 524 p.
Rousseau J.-J. Ob Obshchestvennom dogovore: Traktaty [Contrat Social]. Moscow, TERRA-Knizhnyi Klub Publ., KANON-Press-TS Publ., 1998, 416 p.
Rothstein B. Corruption and Social Trust: Why the Fish Rots from the Head Down. Social Research, 2013, vol. 80, no. 4, pp. 1009–1032.
Fehr E., Fischbacher U. The Economics of Strong Reciprocity. Moral Sentiments and Material Interests. The Foundations for Cooperation in Economic Life. Cambridge, MIT Press Publ., 2005, pp. 151–193. URL: Link
Peskova O.S., Lomakin S.V. [Taxes and corruption as both formal and informal institutional barriers for entrepreneurial activity]. Izvestiya Volgogradskogo gosudarstvennogo tekhnicheskogo universiteta, 2013, no. 17, pp. 6–10. (In Russ.)
Golovashchenko A.A. [Tax Culture as a Key Element for Improving Tax Legal Relations]. Rossiiskii vneshneekonomicheskii vestnik = Russian Foreign Economic Journal, 2016, no. 6, pp. 96–105. URL: Link (In Russ.)
Bogoslavets T.N. [Regional peculiarities of raising the tax culture level]. Vestnik Omskogo universiteta. Seriya: Ekonomika = Herald of Omsk University. Series Economics, 2015, no. 4, pp. 185–190. URL: Link (In Russ.)
Nevzorova E.N., Bobek S., Kireenko A.P. et al. Tax evasion: The discourse among government, business and science community based on bibliometric analysis. Journal of Tax Reform, 2016, vol. 2, no. 3, pp. 227–244. (In Russ.) URL: Link
Geimur O.G. [Corruption as a factor of financial control efficiency reduction]. Vestnik Tyumenskogo gosudarstvennogo universiteta. Sotsial'no-ekonomicheskie i pravovye issledovaniya = Tyumen State University Herald. Social, Economic, and Law Research, 2010, no. 2, pp. 98–104. (In Russ.) URL: Link
Groshev I.L. [Cumulative Effect of Counteraction to Corruption]. Vestnik VEGU, 2017, no. 5, pp. 29–41. URL: Link (In Russ.)
Zuev V.E. [Influence of ecological factors on the socio-economic development]. Fundamental'nye issledovaniya = Fundamental Research, 2013, no. 1-3, pp. 812–817. URL: Link (In Russ.)
Gazetov A.N. [Issues of Economic and Legal Analysis of the Effectiveness of Anti-Corruption in as State Contract System]. Zhurnal rossiiskogo prava = Journal of Russian Law, 2017, no. 7, pp. 134–148. (In Russ.) URL: Link
Komakhin B.N., Prokoshin M.S. [The role of civil servants in ensuring the anti-corruption and financial welfare of the State]. Vestnik Permskogo universiteta. Yuridicheskie nauki = Perm University Herald. Juridical Sciences, 2017, no. 38, pp. 446–462. URL: Link (In Russ.)
Ionova O.M. [The role of external and internal audit in the fight against fraud and corruption]. Ekonomika i upravlenie: problemy, resheniya = Economics and Management: Problems, Solutions, 2014, no. 3, pp. 36–41. (In Russ.)
Shul'ga V.I. [Penal responsibility after corruption in the VUZ (Institute of Higher Education)]. Territoriya novykh vozmozhnostei. Vestnik Vladivostokskogo gosudarstvennogo universiteta ekonomiki i servisa = The Territory of New Opportunities. The Herald of Vladivostok State University of Economics and Service, 2015, no. 4, pp. 112–121. URL: Link (In Russ.)
Surikova A.E. [Responsibility for corruption]. Gaudeamus Igitur, 2016, no. 4, pp. 86–88. (In Russ.)
Satarov G.A. et al. (Eds). Rossiiskaya korruptsiya: uroven', struktura, dinamika. Opyty sotsiologicheskogo analiza [Russian corruption: the level, structure and dynamics]. Moscow, Fond Liberal'naya Missiya Publ., 2013, 752 p. URL: Link