Doing business with corruption: an enterprise empirical analysisErmira Hoxha Kalaj - Nomos eLibrary

SEER Journal for Labour and Social Affairs in Eastern Europe / Doing business with corruption: an enterprise empirical analysisErmira Hoxha Kalaj

SEER Journal for Labour and Social Affairs in Eastern Europe / Doing business with corruption: an enterprise empirical analysisErmira Hoxha Kalaj

Contents
- Chapter Expand | CollapseAuthorsPage
- 1–3 Titelei/Inhaltsverzeichnis 1–3
- 3–4 Editorial Bela Galgoczi, Calvin Allen Bela Galgoczi, Calvin Allen 3–4
- 5–12 Economies of the western Balkans in the process of European integration – New parametersEla Golemi Ela Golemi Ela Golemi 5–12
- 13–32 The European Union’s role in the maintenance of international peace and security in the 21st centuryGökhan TelatarThe European Union's role in the maintenance of international peace and security Gökhan Telatar Gökhan Telatar 13–32
- 33–46 Comparison of Balkan countries in the context of sustainable development and quality of life performancesMurat KayıkçıComparison of Balkan countries in the context of sustainable development Murat Kayıkçı Murat Kayıkçı 33–46
- 47–58 Education as an economic factor of development in Bosnia and HerzegovinaSvetlana Dušanić Gačić and Vanja Šušnjar Čanković Svetlana Dušanić Gačić, Vanja Šušnjar Čanković Svetlana Dušanić Gačić, Vanja Šušnjar Čanković 47–58
- 59–82 Bulgarian managers – specifics in leadershipIya Petkova-Gourbalova Iya Petkova-Gourbalova Iya Petkova-Gourbalova 59–82
- 83–92 Doing business with corruption: an enterprise empirical analysisErmira Hoxha Kalaj Ermira Hoxha Kalaj Ermira Hoxha Kalaj 83–92
- 93–112 The return migration of highly-qualified workers in Bulgaria and in Bosnia and Herzegovina – policies and returnees’ responsesVanya IvanovaThe return migration of highly-qualified workers in Bulgaria and in Bosnia and Herzegovina Vanya Ivanova Vanya Ivanova 93–112
- 113–122 Information bridge: Bulgaria-Cyprus – Trade union co-operation for immigrant labour rightsVioleta Ivanova, Stella Georgieva and Evangelos Evangelou Violeta Ivanova, Stella Georgieva, Evangelos Evangelou Violeta Ivanova, Stella Georgieva, Evangelos Evangelou 113–122
- 123–142 The Caspian energy plateau: Geo-economic, geopolitical and legal essentialsAnis Bajrektarevic and Petra Posega Anis Bajrektarevic, Petra Posega Anis Bajrektarevic, Petra Posega 123–142
- 143–148 About the authors 143–148
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SEER Journal for Labour and Social Affairs in Eastern Europe , page 83 - 92

Doing business with corruption: an enterprise empirical analysisErmira Hoxha Kalaj

Autoren

Ermira Hoxha Kalaj

DOI
- doi.org/10.5771/1435-2869-2015-1-83
- ISSN: 1435-2869
- ISSN online: 2942-3384
Abstract

This article focuses on survey data and qualitative evidence from a sample of Al- banian manufacturing firms to examine the scale and consequences of corruption and tax evasion at enterprise level, discussing costs and benefits from an en- trepreneur’s perspective. The empirical results of our survey show that manufac- turing firms operating in an environment in which tax evasion is more prevalent are more likely to experience demands for bribes from corrupt officials. Regression analysis shows that tax evasion is a matter of degree and that it is not limited to small and medium-sized enterprises: even quite large firms acknowledge conceal- ing part of their sales from the tax authorities. Furthermore, enterprises that evade taxes are less likely to see an external audit while, in addition, the data predict that corruption and tax evasion are more likely to occur when the principal owner is male rather than female. Finally, the findings show that the main effect of the separation of ownership on the likelihood of bribery is insignificant.
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