Does public service delivery influence tax evasion? Evidence from municipality tax in Bangladesh

This paper examines the role of access to public services on tax evasion. Establishing such a link directly (for both the citizens and researchers at the micro-level) is difficult because the tax collecting authority (Finance) and the service delivery authority (e.g., Utility Services) are often differ...

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Détails bibliographiques
Auteurs principaux: Abdallah, Wahid, Ashraf, Zeeshan
Format: Working Paper
Langue:en_US
Publié: BRAC Institute of Governance and Development (BIGD) 2022
Sujets:
Accès en ligne:http://hdl.handle.net/10361/15847