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Corruption and tax evasion: The relationship of social phenomena

Vol. 24, Iss. 12, DECEMBER 2018

Received: 5 September 2018

Received in revised form: 20 September 2018

Accepted: 4 October 2018

Available online: 24 December 2018

Subject Heading: FISCAL SYSTEM

JEL Classification: D73, Н26

Pages: 2849–2862

https://doi.org/10.24891/fc.24.12.2849

Fedotov D.Yu. Baikal State University, Irkutsk, Russian Federation
fdy@inbox.ru

https://orcid.org/0000-0001-9908-802X

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.

Keywords: corruption, tax, correlation analysis, tax evasion

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