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Two competing conceptualizations of corruption in the literature allow viewing it either as efficient or burdensome from firms' perspective. Using data on the prevalence and nature of firms' interactions with tax authorities in 28 countries in Europe and Central Asia, this paper contributes to the evaluation of competing ideas in the literature about firms' experience of corruption in tax administration. The findings presented in the paper provide provisional support for the second line of reasoning, that corruption in taxation is a burden, rather than a type of efficiency. Special emphasis is given to examination of taxation-related determinants of corruption prevalence (frequency and magnitude of bribery), as well as the effect of the interaction with tax authorities on perception of tax and overall corruption. Regardless of country context, it appears that, more than anything else, perceived corruption in tax administration and actual experiences with bribery during interactions with tax officials, affect the overall perceptions of corruption.

Beeps --- Corruption --- Regulatory Burden --- Tax Administration --- Taxation

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The authors study the effects of regulation on economic growth and the relative size of the informal sector in a large sample of industrial and developing countries. Along with firm dynamics, informality is an important channel through which regulation affects macroeconomic performance and economic growth in particular. The authors conclude that a heavier regulatory burden-particularly in product and labor markets-reduces growth and induces informality. These effects are, however, mitigated as the overall institutional framework improves.

Burden Of Regulation --- Corruption --- Economic Growth --- Governance --- Governance Indicators --- Governance Quality --- Growth --- Impact Of Regulation --- Institutional Framework --- Institutions --- Legal Framework --- Macroeconomic Performance --- Markets --- National Governance --- Participation --- Public Sector Regulation --- Regulation Policy --- Regulations --- Regulatory Burden --- Regulatory Environment --- Regulatory Framework --- Regulatory Regimes --- Safety --- Social Welfare