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Publication Detail
TRJ 2002 Vol XIV No 5: Anti-Corruption Measures in Tax Administration

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.

National Tax Research Center
Authors Keywords
National Tax Research Center; corruption; anti-corruption; tax administration;
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