Local business environment, managerial expertise and tax corruption of small- and medium-sized enterprises

While tax corruption is widespread in many countries with inferior business environments, it unclear how the characteristics of taxpayers influence their behaviour. This study investigates impact manager expertise on firms’ a transition economy. Using longitudinal dataset consisting small- and medium-sized enterprises Vietnam over period from 2005 to 2015, we find that firms which are managed by more able managers likely engage willing offer higher amounts bribe payments. We also improving quality local environment associated lower corruption. When improved, greater knowledge existing laws regulations, working experience, less Our findings imply important for reducing economies.