Tackling Corruption Through : Tax Administration Reform

Rahman, Aminur

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collection.link.185	https://openknowledge.worldbank.org/handle/10986/9416
collection.name.185	Investment Climate in Practice
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.date.lastModified	2021-04-23T14:02:51Z
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.uri	http://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
okr.date.disclosure	2012-01-17
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.googlescholar.linkpresent	yes
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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