Abstract :
Corruption, accepted as a serious problem especially for developing countries, is defined as abusing public force and public sources for gaining private benefit. Since it is impossible to confirm the level of corruption on the basis of official data, countries’ corruption levels are determined by measuring the perception of corruption. This paper consists of a survey on taxpayers which is conducted in Aegean Region and empirical analysis of this data which is implemented for determining the perception of corruption level and basic determinants of this perception, accompanied by theoretical framework. According to the results of analysis, the perception of corruption level of sampling unit is very high. The most evident factors which affect this perception are public expenditures, tax burden, institutional quality, level of democracy, tax morale and perception of political government, transparency and current legal penalties
NaturalLanguageKeyword :
Corruption , Public Finance , Perception of Corruption , Control of Corruption