FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2581083696> ?p ?o ?g. }

• W2581083696 endingPage "166" @default.
• W2581083696 startingPage "155" @default.
• W2581083696 abstract "Abstract Manuscript Type Empirical Research Question/Issue Companies operating in transition economies encounter a broad range of potential challenges. In the area of tax, firms make direct tax payments but may also encounter unofficial tax costs in the form of bribery or extortion. We focus on institutional determinants, including formal rules, informal rules, and enforcement, to examine conditions under which firms are more likely to encounter these transactions. We operationalize formal rules as rule‐based trust and informal rules as dispositional trust. Research Findings/Insights Based on a sample of over 5000 firms representing 20 transition economies, we show that when rule‐based trust is high, the presence of tax enforcement activities in the form of visits and inspections by tax officials does not change the relationship between rule‐based trust and unofficial payments. However, when dispositional trust is low, unofficial payments are more likely if verification activities occur. Theoretical/Academic Implications We adopt a more holistic view and focus on the joint consideration of different institutional determinants and firm outcomes. In doing so, the article demonstrates the complexity of firms’ tax environments where enforcement mechanisms can have unwelcome consequences, and, under certain conditions, create conditions for the persistence of corruption. Practitioner/Policy Implications This paper highlights the importance of the institutional landscape, especially considering the history of institutional voids in many transition economies. The results have implications for corporate governance and caution regulators and practitioners to consider institutional complexities when implementing reforms or establishing businesses in transition economies." @default.
• W2581083696 created "2017-02-03" @default.
• W2581083696 creator A5017026412 @default.
• W2581083696 creator A5017356764 @default.
• W2581083696 date "2017-03-19" @default.
• W2581083696 modified "2023-09-25" @default.
• W2581083696 title "An institutional perspective on corruption in transition economies" @default.
• W2581083696 cites W1048567843 @default.
• W2581083696 cites W12892825 @default.
• W2581083696 cites W1501118573 @default.
• W2581083696 cites W1552986556 @default.
• W2581083696 cites W1581059387 @default.
• W2581083696 cites W1589932392 @default.
• W2581083696 cites W1886210961 @default.
• W2581083696 cites W1966608560 @default.
• W2581083696 cites W1968688465 @default.
• W2581083696 cites W1970185156 @default.
• W2581083696 cites W1971180156 @default.
• W2581083696 cites W1972815380 @default.
• W2581083696 cites W1973897309 @default.
• W2581083696 cites W1985452274 @default.
• W2581083696 cites W1987043574 @default.
• W2581083696 cites W1988845939 @default.
• W2581083696 cites W1991774331 @default.
• W2581083696 cites W1996748585 @default.
• W2581083696 cites W1999582953 @default.
• W2581083696 cites W2001757347 @default.
• W2581083696 cites W2041309632 @default.
• W2581083696 cites W2045862263 @default.
• W2581083696 cites W2045947628 @default.
• W2581083696 cites W2048914061 @default.
• W2581083696 cites W2049895686 @default.
• W2581083696 cites W2056160648 @default.
• W2581083696 cites W2059286993 @default.
• W2581083696 cites W2059971798 @default.
• W2581083696 cites W2067496903 @default.
• W2581083696 cites W2072308670 @default.
• W2581083696 cites W2073430005 @default.
• W2581083696 cites W2074498069 @default.
• W2581083696 cites W2079175662 @default.
• W2581083696 cites W2086100121 @default.
• W2581083696 cites W2100726744 @default.
• W2581083696 cites W2102304803 @default.
• W2581083696 cites W2133369488 @default.
• W2581083696 cites W2134472446 @default.
• W2581083696 cites W2144208465 @default.
• W2581083696 cites W2155826097 @default.
• W2581083696 cites W2160339996 @default.
• W2581083696 cites W2161477917 @default.
• W2581083696 cites W2172052405 @default.
• W2581083696 cites W2174076515 @default.
• W2581083696 cites W2241255958 @default.
• W2581083696 cites W2278800536 @default.
• W2581083696 cites W2291572163 @default.
• W2581083696 cites W2306301231 @default.
• W2581083696 cites W2330628996 @default.
• W2581083696 cites W2488771619 @default.
• W2581083696 cites W2608164242 @default.
• W2581083696 cites W3099498994 @default.
• W2581083696 cites W3121322500 @default.
• W2581083696 cites W3121343990 @default.
• W2581083696 cites W3122064020 @default.
• W2581083696 cites W3122162706 @default.
• W2581083696 cites W3122695428 @default.
• W2581083696 cites W3122756704 @default.
• W2581083696 cites W3123163054 @default.
• W2581083696 cites W3123421349 @default.
• W2581083696 cites W3123452386 @default.
• W2581083696 cites W3123675479 @default.
• W2581083696 cites W3124133481 @default.
• W2581083696 cites W3124391672 @default.
• W2581083696 cites W3124615842 @default.
• W2581083696 cites W3125274274 @default.
• W2581083696 cites W4206603085 @default.
• W2581083696 cites W4236236155 @default.
• W2581083696 cites W4248074997 @default.
• W2581083696 cites W4255056622 @default.
• W2581083696 cites W4298413470 @default.
• W2581083696 cites W4299574607 @default.
• W2581083696 cites W55420828 @default.
• W2581083696 doi "https://doi.org/10.1111/corg.12199" @default.
• W2581083696 hasPublicationYear "2017" @default.
• W2581083696 type Work @default.
• W2581083696 sameAs 2581083696 @default.
• W2581083696 citedByCount "14" @default.
• W2581083696 countsByYear W25810836962017 @default.
• W2581083696 countsByYear W25810836962019 @default.
• W2581083696 countsByYear W25810836962020 @default.
• W2581083696 countsByYear W25810836962021 @default.
• W2581083696 countsByYear W25810836962023 @default.
• W2581083696 crossrefType "journal-article" @default.
• W2581083696 hasAuthorship W2581083696A5017026412 @default.
• W2581083696 hasAuthorship W2581083696A5017356764 @default.
• W2581083696 hasConcept C100001284 @default.
• W2581083696 hasConcept C10138342 @default.
• W2581083696 hasConcept C111472728 @default.
• W2581083696 hasConcept C121087249 @default.
• W2581083696 hasConcept C121955636 @default.

• next