Does corruption cause tax evasion? Evidence from an emerging economy

Author:John Kwaku Amoh, Abdallah Ali-Nakyea
Position:Department of Accounting, Faculty of Accounting and Finance, University of Professional Studies, Accra, Ghana
Pages:217-232
SUMMARY

Purpose The purpose of this study is to examine the corruption-tax evasion nexus and to establish the strength of relationships among corrupting activities. Design/methodology/approach The research applied structural equation modelling on selected data from the World Economic Forum Executive Opinion Survey on corruption activities and data on tax evasion triggering factors from... (see full summary)


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