A systematic analysis of the literature related to tax and corruption

Abstract

Background: Corruption is a problem faced by various states from all sectors, including government, and has the potential to cripple the state and bring it to its knees. This study embarks on analysing the literature pertaining to tax and corruption. Main purpose of study: This mini-dissertation provides a systematised review of the literature related to tax and corruption. Method: Various databases (ProQuest, EBSCOHost and Science Direct) were searched for published journal articles that had corruption and tax as the main constructs in their headings or abstracts and were studied. Results: On the databases that were searched, a total of 87 journals were found, which were published in various listed publishers (40 were IBSS published, 35 Scopus, 25 ISI and 2 were not listed). Of the 87 journals which were found, 40 were selected for study, predominantly written from multiple-country perspectives and others not country-specific. A vast majority of the journals were written from an Economics perspective and mainly employed the use of a simulation method of research.