Business tax compliance is crucial for governments, but little is known about how different tax systems affect businesses. This study looks at how bribes to tax officials impact tax evasion in transition economies. The researchers found that when firms believe bribes are common, tax evasion is higher. This effect is even stronger when considering other factors like tax rates, firm size, and country effects. In summary, bribes to tax officials can lead to more tax evasion by businesses in certain countries.