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Source: Journal Citation ReportsTM from ClarivateTM 2022

Entrepreneurship and Sustainability Issues Open access
Journal Impact FactorTM (2022) 1.7
Journal Citation IndicatorTM (2022) 0.42
Received: 2017-08-25  |  Accepted: 2017-11-18  |  Published: 2017-12-29

Title

Problems of corruption and tax evasion in construction sector in Belarus


Abstract

Construction sector is on of the most closed and corrupted sector in many countries. Belarus is no exception. For understanding the real situation with corruption and tax evasion in construction sector in Belarus the survey of 50 construction companies was done. According to achieved results, a large share of respondents agreed that some companies of the sector have hidden income, pay salaries “in envelopes” and spend some money for resolving problems with state institutions. At the same time construction enterprises that participated in tenders on municipal procurement underline many problems in this specific sphere. All these problems can be divided by administrative, economic and problems associated with the existence of corruption and the shadow economy. The most popular answers include corruption, unfair competition and imperfect legislation. On the base of international experience and the results of the survey we develop the list of recommendations for decreasing the level of corruption and tax evasion in construction sector that will support to create favorable environment for business development of the country.


Keywords

corruption, tax evasion, construction, shadow economy, municipal procurements


JEL classifications

H26 , H57 , H83


URI

http://jssidoi.org/jesi/article/149


DOI


HAL


Pages

263-282


Funding

This research was written in the framework of the project “Corporate engagement in fighting corruption and tax evasion”. The project is financed by Nordic Council of Ministers.

This is an open access issue and all published articles are licensed under a
Creative Commons Attribution 4.0 International License

Authors

Luzgina, Anastasiya
Belarusian Economic Research and Outreach Center, Minsk, Belarus http://eng.beroc.by
Articles by this author in: CrossRef |  Google Scholar

Journal title

Entrepreneurship and Sustainability Issues

Volume

5


Number

2


Issue date

December 2017


Issue DOI


ISSN

ISSN 2345-0282 (online)


Publisher

VšĮ Entrepreneurship and Sustainability Center, Vilnius, Lithuania

Cited

Google Scholar

Article views & downloads

HTML views: 3672  |  PDF downloads: 2047

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