Tackling Corruption Through : Tax Administration Reform
A weak tax administration encourages corruption that benefits both government officials and businesses at the expense of overall tax revenue. Collusive corruption is at the heart of most, if not all, problems related to tax administration. This not...
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| Format: | Brief |
| Language: | English |
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World Bank, Washington, DC
2012
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| Online Access: | http://documents.worldbank.org/curated/en/2009/04/10501243/tackling-corruption-through-tax-administration-reform http://hdl.handle.net/10986/10564 |
| Summary: | A weak tax administration encourages
corruption that benefits both government officials and
businesses at the expense of overall tax revenue. Collusive
corruption is at the heart of most, if not all, problems
related to tax administration. This note examines the
drivers of corruption and suggests good-practice measures
for reforming tax administration. It is one in a series
addressing issues that governments of developing countries
face in reforming their tax systems. |
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