Tax avoidance over time and the effects of corruption and government ownership

Key Points

• The research aims to explore the relationship between tax avoidance, corruption, and government ownership over time.
• Analysis of tax avoidance patterns over different periods
• Examination of the impact of corruption and government ownership on tax behavior
• Review of related literature in economic and public administration
• Corruption significantly increases tax avoidance levels.
• Higher government ownership correlates with decreased transparency in financial reporting.
• Tax avoidance patterns show variation across different governmental structures.

Abstract