Does inclusive financial development matter for firms' tax evasion? Evidence from developing countries

被引：14
|
作者：
Ahamed, M. Mostak [1 ]
机构：
[1] Univ Sussex, Sch Business Management & Econ, Room 229,Jubilee Bldg, Falmer, Brighton BN1 9SL, England
来源：
ECONOMICS LETTERS | 2016年 / 149卷
关键词：
Financial inclusion; Financial outreach: corporate tax evasion; Informal economy; Institutional environment; ECONOMIES;
D O I：
10.1016/j.econlet.2016.10.003
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
We find that firms in developing countries with more inclusive financial sector evade taxes to a lesser extent. This effect is stronger for the countries with stronger legal rights and a smaller share of the informal economy. The results suggest that the growing public policy emphasis on achieving inclusive financial development may also help reduce tax evasion in developing countries. (C) 2016 Elsevier B.V. All rights reserved.
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页码：15 / 19
页数：5
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