مجلة نماء للإقتصاد والتجارة
Volume 7, Numéro 2, Pages 58-72
2023-12-31
The Risks Of Administrative Corruption And Tax Evasion On Economic Development: The Viewpoint Of Tax Collectors
Authors : Ammam Rim .
Abstract
This study aims to analyze the interaction between corruption, taxation, and economic growth. Its contribution is twofold. In theory, you introduce corruption in two different ways: administrative corruption and tax evasion. To test these expectations, a questionnaire was distributed to 65 employees of the tax center in Laghouat to identify and identify factors of tax evasion and to assess the impact of tax evasion on economic development. A five-point Likert scale questionnaire was used. Their opinion revealed that tax rates are essential for many aspects of growth while tax evasion negatively affects the economy such as lower government revenues that finance public infrastructure, education, and other services.
Keywords
Tax evasion; administrative corruption; tax collectors; economic development
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