Revenue Administrations and Corruption: Motivations, Opportunities and Fighting Methods
Business and Economics Research Journal, Vol. 1, No. 4, pp. 133-148, 2010
16 Pages Posted: 20 Oct 2010 Last revised: 28 Apr 2011
Date Written: October 15, 2010
Revenue administration is very important for a state’s economic development as it significantly affects its public expenditures capacity. But corruption in revenue administration can have a serious impact on fiscal sustainability by reducing the tax revenue of a government. Corruption in revenue administration also discourages honest taxpayers by making the black-market a more attractive alternative. Revenue administration is an attractive sector for corruption to take place as the opportunities and motivations to engage in illicit activity are numerous. The complexity of tax systems, the high discretionary powers of tax officials, the low cost of punishment, the pressure from tax evaders are only some factors creating environment for corruption in revenue administration. The aim of this study is to examine opportunities, motivations and fighting methods of corruption in revenue administrations.
Note: Downloadable document is in Turkish.
Keywords: Revenue administration, Corruption, Taxation, Public financial management
JEL Classification: H83, D73
Suggested Citation: Suggested Citation