The study discusses problem of corruption in government and outlines several strategies to curb corruption, particularly in tax administration. It points out that among the causes of corruption are: low salaries of civil servants; ample opportunities for corruption; and low risk of detection and punishment. To curb corruption in tax administration, it suggests the following strategies: (1) for unilateral corruption, diminishing both the motive (i.e., the incentive) and the opportunity of public office holders to abuse their position for personal gain; and (2) for two- or multi-party corruption, focusing on the supply side of bribes. More specifically, it recommends that anti-corruption legislation must be comprehensive to prevent loopholes and periodically reviewed to introduce relevant amendments whenever required. Finally, commitment of the political leadership is crucial in implementing anti-corruption measures.
