Publication: An Anticorruption Strategy for Revenue Administration
Date
1999-10
ISSN
Published
1999-10
Author(s)
Das-Gupta, Arindam
Engelschalk, Michael
Mayville, William
Abstract
The World Bank defines corruption as the
abuse of public office for private gain. Corrupt actions
include the unilateral theft of public property by its
steward and multi-party transactions in which beneficiaries
bribe officials. Corruption can exist at all levels of
public administration--from the highest officeholder to the
lowest functionary. Because tax and customs administration
often figure among the corrupt government agencies in
developing countries, Bank projects that reform these
administrations should include anti-corruption efforts. Any
strategy to combat corruption must limit the motives and
opportunities for public officeholders to abuse their
positions. This should be done directly for unilateral
corruption, while for multi-party corruption it can also be
done indirectly by focusing on the supply side of bribes.
Although we do not know enough to identify optimal
anti-corruption strategies for different country situations,
there is no one-size-fits-all strategy. Various elements
from the menu of possibilities must be integrated into a
coherent package. The Bank's approach in this area,
outlined in this report, is in broad agreement with that of
the International Monetary Fund. This report examines the
motives and opportunities for corruption, and discusses
incorporating strategies in reform projects, current country
approaches, and lessons learned from experience.
Link to Data Set
Citation
“Das-Gupta, Arindam; Engelschalk, Michael; Mayville, William. 1999. An Anticorruption Strategy for Revenue Administration. PREM Notes; No. 33. © World Bank, Washington, DC. http://hdl.handle.net/10986/11458 License: CC BY 3.0 IGO.”