Publication: Tackling Corruption Through : Tax Administration Reform
dc.contributor.author | Rahman, Aminur | |
dc.date.accessioned | 2012-08-13T12:05:10Z | |
dc.date.available | 2012-08-13T12:05:10Z | |
dc.date.issued | 2009-04 | |
dc.description.abstract | 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. | en |
dc.identifier | http://documents.worldbank.org/curated/en/2009/04/10501243/tackling-corruption-through-tax-administration-reform | |
dc.identifier.doi | 10.1596/10564 | |
dc.identifier.uri | https://hdl.handle.net/10986/10564 | |
dc.language | English | |
dc.publisher | World Bank, Washington, DC | |
dc.relation.ispartofseries | Investment Climate in Practice; No. 3 | |
dc.rights | CC BY 3.0 IGO | |
dc.rights.holder | World Bank | |
dc.rights.uri | http://creativecommons.org/licenses/by/3.0/igo/ | |
dc.subject | ABUSE | |
dc.subject | ADMINISTRATIVE AUTONOMY | |
dc.subject | ANTI-CORRUPTION | |
dc.subject | ARREARS | |
dc.subject | AUDITORS | |
dc.subject | BANKS | |
dc.subject | BRIBE | |
dc.subject | BRIBERIES | |
dc.subject | BRIBERY | |
dc.subject | BRIBES | |
dc.subject | BUSINESS ENVIRONMENT | |
dc.subject | BUSINESS ENVIRONMENTS | |
dc.subject | BUSINESS TRANSACTION | |
dc.subject | CAPACITY BUILDING | |
dc.subject | CHECKS | |
dc.subject | CODE OF CONDUCT | |
dc.subject | COMPLAINT | |
dc.subject | COMPLIANCE COST | |
dc.subject | CONFIDENCE | |
dc.subject | CONFLICTS OF INTEREST | |
dc.subject | CORRUPT | |
dc.subject | CORRUPT OFFICIALS | |
dc.subject | CORRUPTION | |
dc.subject | DEVELOPING COUNTRIES | |
dc.subject | DISCRETION | |
dc.subject | ENABLING ENVIRONMENT | |
dc.subject | ENFORCEMENT MECHANISM | |
dc.subject | ETHICS | |
dc.subject | EXTORTION | |
dc.subject | FRAUD | |
dc.subject | GLOBALIZATION | |
dc.subject | GOVERNMENT OFFICIALS | |
dc.subject | GOVERNMENT REGULATIONS | |
dc.subject | HUMAN RESOURCE | |
dc.subject | HUMAN RESOURCE POLICY | |
dc.subject | INCOME | |
dc.subject | INTEGRITY | |
dc.subject | INTERNATIONAL DEVELOPMENT | |
dc.subject | INVESTMENT CLIMATE | |
dc.subject | INVESTMENT POLICY | |
dc.subject | JUDICIAL SYSTEM | |
dc.subject | LEADERSHIP | |
dc.subject | LEGAL FRAMEWORK | |
dc.subject | LEGAL REFORMS | |
dc.subject | MICRO-ENTERPRISES | |
dc.subject | PENALTIES | |
dc.subject | POLITICAL CORRUPTION | |
dc.subject | PROCUREMENT | |
dc.subject | PUBLIC OFFICIALS | |
dc.subject | PUBLIC SPENDING | |
dc.subject | RETURN | |
dc.subject | RISK PROFILES | |
dc.subject | SERVICE DELIVERY | |
dc.subject | SETTLEMENT | |
dc.subject | SMALL BUSINESSES | |
dc.subject | TAX | |
dc.subject | TAX ADMINISTRATION | |
dc.subject | TAX ASSESSMENT | |
dc.subject | TAX AUDITS | |
dc.subject | TAX LAWS | |
dc.subject | TAX OBLIGATIONS | |
dc.subject | TAX POLICIES | |
dc.subject | TAX POLICY | |
dc.subject | TAX RATE | |
dc.subject | TAX REFORM | |
dc.subject | TAX REFORMS | |
dc.subject | TAX RETURNS | |
dc.subject | TAX REVENUE | |
dc.subject | TAX SYSTEMS | |
dc.subject | TAXATION | |
dc.subject | TAXPAYER | |
dc.subject | TAXPAYERS | |
dc.subject | TECHNICAL ASSISTANCE | |
dc.subject | TRANSACTION | |
dc.subject | TRANSITION COUNTRIES | |
dc.subject | TRANSITION ECONOMIES | |
dc.subject | TRANSPARENCY | |
dc.subject | TRIALS | |
dc.subject | WEAK ENFORCEMENT | |
dc.subject | ZERO TOLERANCE | |
dc.title | Tackling Corruption Through : Tax Administration Reform | en |
dspace.entity.type | Publication | |
okr.date.disclosure | 2012-01-17 | |
okr.date.doiregistration | 2025-04-29T10:33:03.351335Z | |
okr.doctype | Publications & Research::Brief | |
okr.doctype | Publications & Research | |
okr.docurl | http://documents.worldbank.org/curated/en/2009/04/10501243/tackling-corruption-through-tax-administration-reform | |
okr.globalpractice | Macroeconomics and Fiscal Management | |
okr.globalpractice | Finance and Markets | |
okr.globalpractice | Governance | |
okr.globalpractice | Trade and Competitiveness | |
okr.guid | 599271468155961897 | |
okr.identifier.externaldocumentum | 000333038_20090429022049 | |
okr.identifier.internaldocumentum | 10501243 | |
okr.identifier.report | 48312 | |
okr.language.supported | en | |
okr.pdfurl | http://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2009/04/29/000333038_20090429022049/Rendered/PDF/483120BRI0FIAS10Box338894B01PUBLIC1.pdf | en |
okr.topic | Law and Development::Tax Law | |
okr.topic | Taxation and Subsidies | |
okr.topic | Finance and Financial Sector Development::Debt Markets | |
okr.topic | Private Sector Development::Emerging Markets | |
okr.topic | Public Sector Corruption and Anticorruption Measures | |
okr.topic | Macroeconomics and Economic Growth | |
okr.topic | Public Sector Development | |
okr.unit | Int'l Trade & Investment-IFC (CICTI) | |
okr.volume | 1 of 1 |
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