Revenue Administrations and Corruption: Motivations, Opportunities and Fighting Methods

Serkan Benk () and Birol Karakurt ()
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Birol Karakurt: Karadeniz Technical University,, Postal: Karadeniz Technical University, Faculty of Economics and Administrative Sciences, Department of Public Finance, Trabzon, Turkey

Business and Economics Research Journal, 2010, vol. 1, issue 4, 133

Abstract: Revenue administration is very important for a state’s economic development as it significantly affects its public expenditures capacity. But corruption in revenue administration can have a serious impact on fiscal sustainability by reducing the tax revenue of a government. Corruption in revenue administration also discourages honest taxpayers by making the black-market a more attractive alternative. Revenue administration is an attractive sector for corruption to take place as the opportunities and motivations to engage in illicit activity are numerous. The complexity of tax systems, the high discretionary powers of tax officials, the low cost of punishment, the pressure from tax evaders are only some factors creating environment for corruption in revenue administration. The aim of this study is to examine opportunities, motivations and fighting methods of corruption in revenue administrations.

Keywords: Revenue administration; Corruption; Taxation; Public financial management (search for similar items in EconPapers)
JEL-codes: D73 H83 (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:ris:buecrj:0008

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