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Revenue Administrations and Corruption: Motivations, Opportunities and Fighting Methods

Author

Listed:
  • 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.

Suggested Citation

  • Benk, Serkan & Karakurt, Birol, 2010. "Revenue Administrations and Corruption: Motivations, Opportunities and Fighting Methods," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 1(4), pages 133-133, October.
    • Handle: RePEc:ris:buecrj:0008
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    More about this item

    Keywords

    Revenue administration; Corruption; Taxation; Public financial management;
    All these keywords.

    JEL classification:

    • D73 - Microeconomics - - Analysis of Collective Decision-Making - - - Bureaucracy; Administrative Processes in Public Organizations; Corruption
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

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