Corruption and taxation. A solution under regional or international standards?

Esperanza Buitrago Diaz, Diego Alejandro Hernández Rivera

Research output: Chapter in Book/Report/Conference proceedingChapterAcademic

Abstract

Whilst countries demand more accountability from taxpayers, corruption creates trust issues in governance. The study presents the main economic consequences of corruption and its connection to tax revenues, the evolution of the international convention against the deducibility of bribes as well as the current tax tools that can help to fight corruption and other illicit flows of capital and assets
Translated title of the contributionCorruption and taxation. A solution under regional or international standards?
Original languageSpanish
Title of host publicationRespuestas nacionales e internacionales al fenómeno de la corrupción
Subtitle of host publicationParticular atención al ámbito iberoamericano
EditorsHéctor Olasolo, Esperanza Buitrago
Place of PublicationValencia
PublisherTirant Lo Blanch
ChapterXV
Pages545-594
Number of pages49
Volume12
Publication statusPublished - 10 Apr 2021

Publication series

SeriesPerspectivas Iberoamericanas sobre la Justicia
Volume12
ISSN1378-7992

JEL classifications

  • d73 - "Bureaucracy; Administrative Processes in Public Organizations; Corruption"
  • k14 - Criminal Law
  • h26 - Tax Evasion

Keywords

  • Corruption
  • corruption and taxation

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