Corruption In Tax Administration
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Corruption And Tax Compliance
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Author : Konstantin Pashev
language : en
Publisher: Csd
Release Date : 2005
Corruption And Tax Compliance written by Konstantin Pashev and has been published by Csd this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Corruption categories.
Corruption In Tax Administration
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Author : Odd-Helge Fjeldstad
language : en
Publisher:
Release Date : 2005
Corruption In Tax Administration written by Odd-Helge Fjeldstad and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Corruption categories.
Corruption And Tax Compliance
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Author :
language : en
Publisher: CSD
Release Date :
Corruption And Tax Compliance written by and has been published by CSD this book supported file pdf, txt, epub, kindle and other format this book has been release on with categories.
Effect Of Corruption On Tax Revenues In The Middle East
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Author : Patrick A. Imam
language : en
Publisher: International Monetary Fund
Release Date : 2007-11
Effect Of Corruption On Tax Revenues In The Middle East written by Patrick A. Imam and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-11 with Business & Economics categories.
This study estimates the impact of corruption on the revenue-generating capacity of different tax categories in the Middle East. We find that the low revenue collection as a share of GDP there compared to other middle-income regions is due in part to corruption, and certain taxes are more affected than others. Taxes that require frequent interaction between the tax authority and individuals, such as taxes on international trade, seem to be more affected by corruption than most other types of taxation. This suggests that if governments need to raise more tax revenues in a way that minimizes distortions and maximizes social welfare, they should implement reforms that either reduce corruption or raise revenues from tax categories that are less susceptible to corruption. Possible reforms of the revenue system and administration are examined.
Bribery And Corruption Awareness Handbook For Tax Examiners And Tax Auditors
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2013-11-07
Bribery And Corruption Awareness Handbook For Tax Examiners And Tax Auditors written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-11-07 with categories.
This handbook provides guidance on how to recognise indicators of possible bribery or corruption in the course of regular tax examinations and audits.
Fighting Fiscal Corruption
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Author : Odd-Helge Fjeldstad
language : en
Publisher:
Release Date : 2002
Fighting Fiscal Corruption written by Odd-Helge Fjeldstad and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with Tax evasion categories.
Controlling Fiscal Corruption
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Author : Sheetal K. Chand
language : en
Publisher: International Monetary Fund
Release Date : 1997-08-01
Controlling Fiscal Corruption written by Sheetal K. Chand and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997-08-01 with Business & Economics categories.
This paper examines the issue of controlling fiscal corruption by providing incentives to fiscal officers. First, a case study of a successful attack on corruption is presented that shows the importance of attending to the conditions of service of fiscal officers. Second, a model is developed drawing on the conclusions of the case study that shows their consistency with optimization behavior. It confirms that simply providing bonuses is not enough. Corruption at higher levels of management has to be contained so as to allow bonuses to become more effective, and thereby to initiate a virtuous circle.
Corruption Taxes And Compliance
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Author : Ms.Anja Baum
language : en
Publisher: International Monetary Fund
Release Date : 2017-11-17
Corruption Taxes And Compliance written by Ms.Anja Baum and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-11-17 with Social Science categories.
This paper revisits the effects of corruption on the state’s capacity to raise revenue, building on the existing empirical literature using new and more disaggregated data. We use a comprehensive dataset for 147 countries spanning 1995-2014, compiled by the IMF. It finds that—consistent with the existing literature—corruption is negatively associated with overall tax revenue, and most of its components. This relationship is predominantly influenced by the way corruption interacts with tax compliance. The establishment of large taxpayer offices improves tax compliance by dampening the perception of corruption, thereby boosting revenue.
Revenue Authorities
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Author : Maureen Kidd
language : en
Publisher: International Monetary Fund
Release Date : 2006-10
Revenue Authorities written by Maureen Kidd and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-10 with Business & Economics categories.
Revenue authorities (RAs) have been adopted by some countries as an alternative delivery model for improved revenue administration. They are sometimes seen as a possible solution to problems such as low rates of tax compliance, ineffective tax administration staff, and corruption. The paper discusses RAs as a governance model, from the perspective of revenue administration and the almost universal desire to improve performance and compliance with the law. It compiles and analyses features of the model, examines reasons why revenue authorities were established, and explores the extent to which countries have evaluated the success of the model. It also assesses countries' own perceptions about how this model may have contributed to tax administration reform. Further, the paper discusses data collection difficulties in carrying out an assessment using econometric analysis, and the problem of attributing changes in performance to a particular governance model. The paper concludes that while there are subjective perceptions among countries with revenue authorities that their model has led to improved revenue administration and has spurred modernization, there is no objective analysis that countries with RAs have performed better in this regard than countries without RAs.
Controlling Fiscal Corruption
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Author : Odd-Helge Fjeldstad
language : en
Publisher:
Release Date : 1999-01-01
Controlling Fiscal Corruption written by Odd-Helge Fjeldstad and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999-01-01 with Fiscal policy categories.