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 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.
Saved in:
| id |
dig-okr-1098610564 |
|---|---|
| record_format |
koha |
| spelling |
dig-okr-10986105642021-04-23T14:02:51Z Tackling Corruption Through : Tax Administration Reform Rahman, Aminur ABUSE ADMINISTRATIVE AUTONOMY ANTI-CORRUPTION ARREARS AUDITORS BANKS BRIBE BRIBERIES BRIBERY BRIBES BUSINESS ENVIRONMENT BUSINESS ENVIRONMENTS BUSINESS TRANSACTION CAPACITY BUILDING CHECKS CODE OF CONDUCT COMPLAINT COMPLIANCE COST CONFIDENCE CONFLICTS OF INTEREST CORRUPT CORRUPT OFFICIALS CORRUPTION DEVELOPING COUNTRIES DISCRETION ENABLING ENVIRONMENT ENFORCEMENT MECHANISM ETHICS EXTORTION FRAUD GLOBALIZATION GOVERNMENT OFFICIALS GOVERNMENT REGULATIONS HUMAN RESOURCE HUMAN RESOURCE POLICY INCOME INTEGRITY INTERNATIONAL DEVELOPMENT INVESTMENT CLIMATE INVESTMENT POLICY JUDICIAL SYSTEM LEADERSHIP LEGAL FRAMEWORK LEGAL REFORMS MICRO-ENTERPRISES PENALTIES POLITICAL CORRUPTION PROCUREMENT PUBLIC OFFICIALS PUBLIC SPENDING RETURN RISK PROFILES SERVICE DELIVERY SETTLEMENT SMALL BUSINESSES TAX TAX ADMINISTRATION TAX ASSESSMENT TAX AUDITS TAX LAWS TAX OBLIGATIONS TAX POLICIES TAX POLICY TAX RATE TAX REFORM TAX REFORMS TAX RETURNS TAX REVENUE TAX SYSTEMS TAXATION TAXPAYER TAXPAYERS TECHNICAL ASSISTANCE TRANSACTION TRANSITION COUNTRIES TRANSITION ECONOMIES TRANSPARENCY TRIALS WEAK ENFORCEMENT ZERO TOLERANCE 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. 2012-08-13T12:05:10Z 2012-08-13T12:05:10Z 2009-04 http://documents.worldbank.org/curated/en/2009/04/10501243/tackling-corruption-through-tax-administration-reform http://hdl.handle.net/10986/10564 English Investment Climate in Practice; No. 3 CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank World Bank, Washington, DC Publications & Research :: Brief Publications & Research |
| institution |
Banco Mundial |
| collection |
DSpace |
| country |
Estados Unidos |
| countrycode |
US |
| component |
Bibliográfico |
| access |
En linea |
| databasecode |
dig-okr |
| tag |
biblioteca |
| region |
America del Norte |
| libraryname |
Biblioteca del Banco Mundial |
| language |
English |
| topic |
ABUSE ADMINISTRATIVE AUTONOMY ANTI-CORRUPTION ARREARS AUDITORS BANKS BRIBE BRIBERIES BRIBERY BRIBES BUSINESS ENVIRONMENT BUSINESS ENVIRONMENTS BUSINESS TRANSACTION CAPACITY BUILDING CHECKS CODE OF CONDUCT COMPLAINT COMPLIANCE COST CONFIDENCE CONFLICTS OF INTEREST CORRUPT CORRUPT OFFICIALS CORRUPTION DEVELOPING COUNTRIES DISCRETION ENABLING ENVIRONMENT ENFORCEMENT MECHANISM ETHICS EXTORTION FRAUD GLOBALIZATION GOVERNMENT OFFICIALS GOVERNMENT REGULATIONS HUMAN RESOURCE HUMAN RESOURCE POLICY INCOME INTEGRITY INTERNATIONAL DEVELOPMENT INVESTMENT CLIMATE INVESTMENT POLICY JUDICIAL SYSTEM LEADERSHIP LEGAL FRAMEWORK LEGAL REFORMS MICRO-ENTERPRISES PENALTIES POLITICAL CORRUPTION PROCUREMENT PUBLIC OFFICIALS PUBLIC SPENDING RETURN RISK PROFILES SERVICE DELIVERY SETTLEMENT SMALL BUSINESSES TAX TAX ADMINISTRATION TAX ASSESSMENT TAX AUDITS TAX LAWS TAX OBLIGATIONS TAX POLICIES TAX POLICY TAX RATE TAX REFORM TAX REFORMS TAX RETURNS TAX REVENUE TAX SYSTEMS TAXATION TAXPAYER TAXPAYERS TECHNICAL ASSISTANCE TRANSACTION TRANSITION COUNTRIES TRANSITION ECONOMIES TRANSPARENCY TRIALS WEAK ENFORCEMENT ZERO TOLERANCE ABUSE ADMINISTRATIVE AUTONOMY ANTI-CORRUPTION ARREARS AUDITORS BANKS BRIBE BRIBERIES BRIBERY BRIBES BUSINESS ENVIRONMENT BUSINESS ENVIRONMENTS BUSINESS TRANSACTION CAPACITY BUILDING CHECKS CODE OF CONDUCT COMPLAINT COMPLIANCE COST CONFIDENCE CONFLICTS OF INTEREST CORRUPT CORRUPT OFFICIALS CORRUPTION DEVELOPING COUNTRIES DISCRETION ENABLING ENVIRONMENT ENFORCEMENT MECHANISM ETHICS EXTORTION FRAUD GLOBALIZATION GOVERNMENT OFFICIALS GOVERNMENT REGULATIONS HUMAN RESOURCE HUMAN RESOURCE POLICY INCOME INTEGRITY INTERNATIONAL DEVELOPMENT INVESTMENT CLIMATE INVESTMENT POLICY JUDICIAL SYSTEM LEADERSHIP LEGAL FRAMEWORK LEGAL REFORMS MICRO-ENTERPRISES PENALTIES POLITICAL CORRUPTION PROCUREMENT PUBLIC OFFICIALS PUBLIC SPENDING RETURN RISK PROFILES SERVICE DELIVERY SETTLEMENT SMALL BUSINESSES TAX TAX ADMINISTRATION TAX ASSESSMENT TAX AUDITS TAX LAWS TAX OBLIGATIONS TAX POLICIES TAX POLICY TAX RATE TAX REFORM TAX REFORMS TAX RETURNS TAX REVENUE TAX SYSTEMS TAXATION TAXPAYER TAXPAYERS TECHNICAL ASSISTANCE TRANSACTION TRANSITION COUNTRIES TRANSITION ECONOMIES TRANSPARENCY TRIALS WEAK ENFORCEMENT ZERO TOLERANCE |
| spellingShingle |
ABUSE ADMINISTRATIVE AUTONOMY ANTI-CORRUPTION ARREARS AUDITORS BANKS BRIBE BRIBERIES BRIBERY BRIBES BUSINESS ENVIRONMENT BUSINESS ENVIRONMENTS BUSINESS TRANSACTION CAPACITY BUILDING CHECKS CODE OF CONDUCT COMPLAINT COMPLIANCE COST CONFIDENCE CONFLICTS OF INTEREST CORRUPT CORRUPT OFFICIALS CORRUPTION DEVELOPING COUNTRIES DISCRETION ENABLING ENVIRONMENT ENFORCEMENT MECHANISM ETHICS EXTORTION FRAUD GLOBALIZATION GOVERNMENT OFFICIALS GOVERNMENT REGULATIONS HUMAN RESOURCE HUMAN RESOURCE POLICY INCOME INTEGRITY INTERNATIONAL DEVELOPMENT INVESTMENT CLIMATE INVESTMENT POLICY JUDICIAL SYSTEM LEADERSHIP LEGAL FRAMEWORK LEGAL REFORMS MICRO-ENTERPRISES PENALTIES POLITICAL CORRUPTION PROCUREMENT PUBLIC OFFICIALS PUBLIC SPENDING RETURN RISK PROFILES SERVICE DELIVERY SETTLEMENT SMALL BUSINESSES TAX TAX ADMINISTRATION TAX ASSESSMENT TAX AUDITS TAX LAWS TAX OBLIGATIONS TAX POLICIES TAX POLICY TAX RATE TAX REFORM TAX REFORMS TAX RETURNS TAX REVENUE TAX SYSTEMS TAXATION TAXPAYER TAXPAYERS TECHNICAL ASSISTANCE TRANSACTION TRANSITION COUNTRIES TRANSITION ECONOMIES TRANSPARENCY TRIALS WEAK ENFORCEMENT ZERO TOLERANCE ABUSE ADMINISTRATIVE AUTONOMY ANTI-CORRUPTION ARREARS AUDITORS BANKS BRIBE BRIBERIES BRIBERY BRIBES BUSINESS ENVIRONMENT BUSINESS ENVIRONMENTS BUSINESS TRANSACTION CAPACITY BUILDING CHECKS CODE OF CONDUCT COMPLAINT COMPLIANCE COST CONFIDENCE CONFLICTS OF INTEREST CORRUPT CORRUPT OFFICIALS CORRUPTION DEVELOPING COUNTRIES DISCRETION ENABLING ENVIRONMENT ENFORCEMENT MECHANISM ETHICS EXTORTION FRAUD GLOBALIZATION GOVERNMENT OFFICIALS GOVERNMENT REGULATIONS HUMAN RESOURCE HUMAN RESOURCE POLICY INCOME INTEGRITY INTERNATIONAL DEVELOPMENT INVESTMENT CLIMATE INVESTMENT POLICY JUDICIAL SYSTEM LEADERSHIP LEGAL FRAMEWORK LEGAL REFORMS MICRO-ENTERPRISES PENALTIES POLITICAL CORRUPTION PROCUREMENT PUBLIC OFFICIALS PUBLIC SPENDING RETURN RISK PROFILES SERVICE DELIVERY SETTLEMENT SMALL BUSINESSES TAX TAX ADMINISTRATION TAX ASSESSMENT TAX AUDITS TAX LAWS TAX OBLIGATIONS TAX POLICIES TAX POLICY TAX RATE TAX REFORM TAX REFORMS TAX RETURNS TAX REVENUE TAX SYSTEMS TAXATION TAXPAYER TAXPAYERS TECHNICAL ASSISTANCE TRANSACTION TRANSITION COUNTRIES TRANSITION ECONOMIES TRANSPARENCY TRIALS WEAK ENFORCEMENT ZERO TOLERANCE Rahman, Aminur Tackling Corruption Through : Tax Administration Reform |
| description |
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. |
| format |
Publications & Research :: Brief |
| topic_facet |
ABUSE ADMINISTRATIVE AUTONOMY ANTI-CORRUPTION ARREARS AUDITORS BANKS BRIBE BRIBERIES BRIBERY BRIBES BUSINESS ENVIRONMENT BUSINESS ENVIRONMENTS BUSINESS TRANSACTION CAPACITY BUILDING CHECKS CODE OF CONDUCT COMPLAINT COMPLIANCE COST CONFIDENCE CONFLICTS OF INTEREST CORRUPT CORRUPT OFFICIALS CORRUPTION DEVELOPING COUNTRIES DISCRETION ENABLING ENVIRONMENT ENFORCEMENT MECHANISM ETHICS EXTORTION FRAUD GLOBALIZATION GOVERNMENT OFFICIALS GOVERNMENT REGULATIONS HUMAN RESOURCE HUMAN RESOURCE POLICY INCOME INTEGRITY INTERNATIONAL DEVELOPMENT INVESTMENT CLIMATE INVESTMENT POLICY JUDICIAL SYSTEM LEADERSHIP LEGAL FRAMEWORK LEGAL REFORMS MICRO-ENTERPRISES PENALTIES POLITICAL CORRUPTION PROCUREMENT PUBLIC OFFICIALS PUBLIC SPENDING RETURN RISK PROFILES SERVICE DELIVERY SETTLEMENT SMALL BUSINESSES TAX TAX ADMINISTRATION TAX ASSESSMENT TAX AUDITS TAX LAWS TAX OBLIGATIONS TAX POLICIES TAX POLICY TAX RATE TAX REFORM TAX REFORMS TAX RETURNS TAX REVENUE TAX SYSTEMS TAXATION TAXPAYER TAXPAYERS TECHNICAL ASSISTANCE TRANSACTION TRANSITION COUNTRIES TRANSITION ECONOMIES TRANSPARENCY TRIALS WEAK ENFORCEMENT ZERO TOLERANCE |
| author |
Rahman, Aminur |
| author_facet |
Rahman, Aminur |
| author_sort |
Rahman, Aminur |
| title |
Tackling Corruption Through : Tax Administration Reform |
| title_short |
Tackling Corruption Through : Tax Administration Reform |
| title_full |
Tackling Corruption Through : Tax Administration Reform |
| title_fullStr |
Tackling Corruption Through : Tax Administration Reform |
| title_full_unstemmed |
Tackling Corruption Through : Tax Administration Reform |
| title_sort |
tackling corruption through : tax administration reform |
| publisher |
World Bank, Washington, DC |
| publishDate |
2009-04 |
| url |
http://documents.worldbank.org/curated/en/2009/04/10501243/tackling-corruption-through-tax-administration-reform http://hdl.handle.net/10986/10564 |
| work_keys_str_mv |
AT rahmanaminur tacklingcorruptionthroughtaxadministrationreform |
| _version_ |
1756572321063108608 |