Rita Remeikiene* and Ligita Gaspareniene |
Corresponding Author: Rita Remeikiene, Mykolas Romeris University, Ateities str. 20, Vilnius, Lithuania |
Revised: 21 September 2020; |
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Corruption reduces tax
revenues because it undermines the government's ability to collect taxes and
has a negative impact on the overall economic development of the country,
foreign direct investment and investment in general. One of the main reasons
for the rooting of corruption is the low salaries of officials, so the most
common form of corruption is among officials - taking bribes. Scientific
literature suggests that cigarette smuggling is due to corruption, but
corruption has a greater negative impact on the country's well-being than
cigarette smuggling. Citizens attitudes and tolerance in cases of corruption
and cigarette smuggling can be one of the major obstacles to combating these
phenomena, therefore the main purpose of the article is to understand how
Eastern European citizens value the interaction between corruption and
cigarette smuggling. In the article is used a representative quantitative
method of questionnaire, when interviewing the population of Ukraine and
Moldova. The conclusions provide an answer to confirm or refute the five hypotheses
that were raised.
Keywords: Corruption, Cigarette
smuggling, Consumer’s attitude, Moldova, Ukraine.