Corruption, The Re-Design of Tax Systems and the Value-Added Tax
AbstractAlthough the transition from socialism may improve the transparency and efficiency of the tax system, both democratic politicians and tax officials may still bias its design. In the case of corrupt tax officials, they will maximise opportunities for discretion and personal interviews. The simplification of the tax system, including the introduction of a value-added tax, is widely used strategy of economic reform which has also been advocated as an anti-corruption device. This article suggest that, even though VAT collection methods are not corruption-proof, the VAT has been used with some success in Indonesia to reduce corruption in revenue collection.
Download InfoIf 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.
Bibliographic InfoArticle provided by Faculty of Economics and Business, University of Zagreb in its journal Zagreb International Review of Economics and Business.
Volume (Year): 1 (1998)
Issue (Month): 1 (May)
Postal: Zagreb International Review of Economics and Business, Faculty of Economics and Business, Trg J. F. Kennedy 6, 10000 Zagreb, Croatia.
Find related papers by JEL classification:
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral 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: (Jurica Šimurina).
If references are entirely missing, you can add them using this form.