Rahman, Aminur2012-08-132012-08-132009-04https://hdl.handle.net/10986/10564A 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.CC BY 3.0 IGOABUSEADMINISTRATIVE AUTONOMYANTI-CORRUPTIONARREARSAUDITORSBANKSBRIBEBRIBERIESBRIBERYBRIBESBUSINESS ENVIRONMENTBUSINESS ENVIRONMENTSBUSINESS TRANSACTIONCAPACITY BUILDINGCHECKSCODE OF CONDUCTCOMPLAINTCOMPLIANCE COSTCONFIDENCECONFLICTS OF INTERESTCORRUPTCORRUPT OFFICIALSCORRUPTIONDEVELOPING COUNTRIESDISCRETIONENABLING ENVIRONMENTENFORCEMENT MECHANISMETHICSEXTORTIONFRAUDGLOBALIZATIONGOVERNMENT OFFICIALSGOVERNMENT REGULATIONSHUMAN RESOURCEHUMAN RESOURCE POLICYINCOMEINTEGRITYINTERNATIONAL DEVELOPMENTINVESTMENT CLIMATEINVESTMENT POLICYJUDICIAL SYSTEMLEADERSHIPLEGAL FRAMEWORKLEGAL REFORMSMICRO-ENTERPRISESPENALTIESPOLITICAL CORRUPTIONPROCUREMENTPUBLIC OFFICIALSPUBLIC SPENDINGRETURNRISK PROFILESSERVICE DELIVERYSETTLEMENTSMALL BUSINESSESTAXTAX ADMINISTRATIONTAX ASSESSMENTTAX AUDITSTAX LAWSTAX OBLIGATIONSTAX POLICIESTAX POLICYTAX RATETAX REFORMTAX REFORMSTAX RETURNSTAX REVENUETAX SYSTEMSTAXATIONTAXPAYERTAXPAYERSTECHNICAL ASSISTANCETRANSACTIONTRANSITION COUNTRIESTRANSITION ECONOMIESTRANSPARENCYTRIALSWEAK ENFORCEMENTZERO TOLERANCEWorld Bank10.1596/10564