Publication: 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.
“Rahman, Aminur. 2009. Tackling Corruption Through : Tax Administration Reform. Investment Climate in Practice; No. 3. © World Bank, Washington, DC. http://openknowledge.worldbank.org/entities/publication/58bc919f-d28e-5f5f-9574-73732471265b License: CC BY 3.0 IGO.”