Tác động của tham nhũng và chất lượng thể chế đến thu thuế các nước đang phát triển
Ngày xuất bản:
23/07/2026
Ngày xuất bản Online:
25/06/2026
Chuyên mục:
Kinh tế học, Quản lý kinh tế
Nội dung chính của bài viết
Tóm tắt
Nghiên cứu đánh giá tác động của tham nhũng và chất lượng thể chế đến hiệu quả thu thuế tại 40 quốc gia đang phát triển giai đoạn 2010 - 2022, đồng thời phân tích vai trò tương tác giữa hai yếu tố này. Sử dụng dữ liệu bảng và ước lượng GLS cùng MMQR, kết quả cho thấy, tham nhũng tác động tiêu cực đến tổng thu thuế và thuế thu nhập, trong khi chất lượng thể chế tác động tích cực đến tổng thu thuế nhưng tiêu cực đến thuế thu nhập. Đáng chú ý, biến tương tác giữa hai yếu tố cho kết quả dương, hàm ý hiệu ứng thay thế: chất lượng thể chế tốt làm giảm tác động tiêu cực của tham nhũng. Từ đó, nghiên cứu đề xuất tăng cường kiểm soát tham nhũng thông qua minh bạch tài chính công, nâng cao giám sát, thanh tra và cải thiện chất lượng thể chế nhằm xây dựng nền quản trị minh bạch, hiệu quả và có trách nhiệm giải trình, qua đó nâng cao hiệu quả quản lý thu thuế và thúc đẩy công bằng tuân thủ thuế.
Abstract
The study aims to investigate the impact of corruption and institutional quality on tax collection efficiency in 40 developing countries during the period 2010 - 2022, and analyzes the interaction between these two factors. Using panel data and GLS and MMQR estimation, the results show that corruption has a negative impact on total tax and income tax revenue, while institutional quality has a positive impact on total tax revenue but a negative impact on income tax. Notably, the interaction variable between the two factors is positive, implying a substitution effect: good institutional quality reduces the negative impact of corruption. Therefore, the study proposes to strengthen corruption control through public financial transparency, enhance supervision and inspection, and improve institutional quality to build transparent, effective, and accountable governance, thereby improving tax collection management efficiency and promoting fair tax compliance.
Từ khóa
Tham nhũng; Chất lượng thể chế; Thu thuế.
Chi tiết bài viết
Lĩnh vực kinh tế (JEL Codes)
E02 - Institutions and the Macroeconomy - General, H20 - General - Taxation, Subsidies, and Revenue, H71 - State and Local Taxation, Subsidies, and Revenue - State and Local Government • Intergovernmental Relations
Tài liệu tham khảo
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Awan, A., Abbasi, K. R., Rej, S., Bandyopadhyay, A., & Lv, K. (2022). The impact of renewable energy, internet use and foreign direct investment on carbon dioxide emissions: A method of moments quantile analysis. Renewable Energy, 189, 454-466. https://doi.org/10.1016/j.renene.2022.03.017
Bah, M. (2024). Tax revenue mobilization and institutional quality in sub-Saharan Africa: An empirical investigation. African Development Review, 36(2), 201–221. https://doi.org/10.1111/1467-8268.12752
Balasundaram, K., Adugna, A., Gobachew, A. M., & Kumar, M. S. (2017). Implementation of 5s methodology for performance improvement in a medium scale industry: A case study. International Journal for Research và Development in Technology, 7(3), 2349-3585. https://www.ijrdt.org/upload/22494120-Implementation%20of%205s%20methodology%20for%20performance%20improvement%20in%20a%20medium%20scale%20industry%20A%20case%20study.pdf
Barr, A., & Serra, D. (2010). Corruption and culture: An experimental analysis. Journal of Public Economics, 94(11–12), 862–869. https://doi.org/10.1016/j.jpubeco.2010.07.006
Barro, R. J. (1990). Government spending in a simple model of endogenous growth. Journal of Political Economy, 98(5), 103-106. https://doi.org/10.1086/261726
Baunsgaard, T., & Keen, M. (2010). Tax revenue and (or?) trade liberalization. Journal of Public Economics, 94(9-10), 563-577. https://doi.org/10.1016/j.jpubeco.2009.11.007
Beyera, I. (2020). Impact of institutional quality on tax revenue in Côte d’Ivoire (AERC Research Paper 482). The African Economic Research Consortium. https://publication.aercafricalibrary.org/server/api/core/bitstreams/4d265f87-83c4-4f04-9066-035cee914ff5/content
Bird, R. M., Martinez-Vazquez, J., & Torgler, B. (2005). Societal institutions and tax effort in developing countries. In J. Alm, J. Martinez-Vazquez, & M. Rider (Eds.), The challenges of tax reform in a global economy (pp. 283-338). Springer Science & Business Media
Bird, R. M., Martinez-Vazquez, J., & Torgler, B. (2007). Tax effort: The impact of corruption, voice and accountability (CREMA Working Paper No. 2007-13). Center for Research in Economics, Management and the Arts (CREMA). https://www.econstor.eu/bitstream/10419/214387/1/2007-13.pdf
Bird, R. M., & Zolt, E. M. (2008). Tax policy in emerging countries. Environment and Planning C: Government and Policy, 26, 73-86. https://journals.sagepub.com/doi/abs/10.1068/cav3
Bornhorst, F., Gupta, S., & Thornton, J. (2009). Natural resource endowments and the domestic revenue effort. European Journal of Political Economy, 25(4), 439-446. https://doi.org/10.1016/j.ejpoleco.2009.01.003
Botlhole, T., Asafu‐Adjaye, J., & Carmignani, F. (2012). Natural resource abundance, institutions and tax revenue mobilisation in Sub‐Sahara Africa. South African Journal of Economics, 80(2), 135-156. https://doi.org/10.1111/j.1813-6982.2011.01305.x
Cagé, J., & Gadenne, L. (2018). Tax revenues and the fiscal cost of trade liberalization, 1792–2006. Explorations in Economic History, 70, 1-24. https://doi.org/10.1016/j.eeh.2018.07.004
Capasso, S., Cicatiello, L., De Simone, E., & Santoro, L. (2022). Corruption and tax revenues: evidence from Italian regions. Annals of Public and Cooperative Economics, 93(4), 1129-1152. https://doi.org/10.1111/apce.12356
Cerqueti, R., và Coppier, R. (2015). Corruptibility and tax evasion. European Journal of Law and Economics, 39, 355-373. https://link.springer.com/article/10.1007/s10657-013-9406-z
Chaudhary, A. K. (2013). Impact of behavioral finance in investment decisions and strategies – A fresh approach. International Journal of Management Research and Business Strategy, 2(2), 85-92.
Chelliah, R. J. (1971). Trends in taxation in developing countries. Staff Papers, 18(2), 254-331. https://doi.org/10.2307/3866272
Davoodi, H. R., & Grigorian, D. (2007). Tax potential vs. tax effort: A cross-country analysis of Armenia's stubbornly low tax collection (MF Working Paper No. WP/07/106). International Monetary Fund.
Dioda, L. (2012). Structural determinants of tax revenue in Latin America and the Caribbean, 1990-2009 (LC/MEX/L.1087). Economic Commission for Latin America and the Caribbean (ECLAC).
Dreher, A., Kotsogiannis, C., & McCorriston, S. (2009). How do institutions affect corruption and the shadow economy?. International Tax and Public Finance, 16, 773-796. https://link.springer.com/article/10.1007/s10797-008-9089-5
Nguyen, V. D., & Duong, T. H. M. (2022). Corruption, shadow economy, FDI, and tax revenue in BRICS: A Bayesian approach. Montenegrin Journal of Economics, 18(2), 85–94. https://doi.org/10.14254/1800-5845/2022.18-2.8
Fernandez, R. (2010). Does culture matter?. In J. Benhabib, A. Bisin, & M. O. Jackson (Eds.), Handbook of social economics (Vol. 1A, pp. 481–510). North Holland.
Fisman, R., & Miguel, E. (2007). Corruption, norms, and legal enforcement: Evidence from diplomatic parking tickets. Journal of Political Economy, 115(6), 1020-1048. https://doi.org/10.1086/527495
Fjeldstad, O.-H. (2001). Taxation, coercion and donors: Local government tax enforcement in Tanzania. The Journal of Modern African Studies, 39(2), 289-306. https://doi.org/10.1017/S0022278X01003627
Friedman, E., Johnson, S., Kaufmann, D., & Zoido-Lobaton, P. (2000). Dodging the grabbing hand: The determinants of unofficial activity in 69 countries. Journal of Public Economics, 76(3), 459-493. https://doi.org/10.1016/S0047-2727(99)00093-6
Ghura, M. D. (1998). Tax revenue in Sub-Saharan Africa: Effects of economic policies and corruption (IMF Working Papers No 1998/135). International Monetary Fund.
Guiso, L., Sapienza, P., & Zingales, L. (2006). Does culture affect economic outcomes?. Journal of Economic Perspectives, 20(2), 23-48. http://doi.org/10.1257/jep.20.2.23
Hettich, W., & Winer, S. (1984). A positive model of tax structure. Journal of Public Economics, 24(1), 67-87. https://doi.org/10.1016/0047-2727(84)90005-7
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