Working Papers

Anastasia Luzgina|Ilze Vaivode|Janis Volberts|Dr. Erkki Laukkanen|Dr. Ilmari Larjavaara| 10.07.2017

Corporate Engagement in Fighting Corruption and Tax Evasion in Construction Sector

This is the Final Report for the project Corporate Engagement in Fighting Corruption and Tax Evasion. The project, financed by the Nordic Council of Ministers, includes three partners: Transparency International Latvia (Delna, host organisation), Transparency International Finland and BEROC, a research institute in Minsk, Belarus. The aim is to engage entrepreneurs in fighting corruption and tax evasion, with a focus on municipal construction procurements in Latvia, Belarus and Finland.

The research determines the problems associated with tax evasion and corruption in the construction sector in Belarus, Latvia and Finland. As part of the work under the analytical report, a survey of construction companies was conducted, and world experience in this area was studied. For better understanding the real situation with shadow activity in construction as common so specific problems were identified in the sphere of public procurement, taxation and employment in the construction sector. The conclusion of the work provides recommendations about fighting corruption and tax evasion in the construction sector for Belarus, Latvia and Finland.