Advanced Search
MyIDEAS: Login

Revenue Administrations and Corruption: Motivations, Opportunities and Fighting Methods

Contents:

Author Info

  • Benk, Serkan

    ()
    (Zonguldak Karaelmas University)

  • Karakurt, Birol

    ()
    (Karadeniz Technical University,)

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.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: http://www.berjournal.com/?p=712
File Function: Full text
Download Restriction: no

Bibliographic Info

Article provided by Uludag University, Faculty of Economics and Administrative Sciences in its journal Business and Economics Research Journal.

Volume (Year): 1 (2010)
Issue (Month): 4 (October)
Pages: 133

as in new window
Handle: RePEc:ris:buecrj:0008

Contact details of provider:
Email:
Web page: http://www.berjournal.com/
More information through EDIRC

Related research

Keywords: Revenue administration; Corruption; Taxation; Public financial management;

Find related papers by JEL classification:

References

No references listed on IDEAS
You can help add them by filling out this form.

Citations

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:ris:buecrj:0008. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Adem Anbar).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.