Topic Guide: Tax Administration

Corruption in tax administration. Purohit, M.C., World Bank, 2007. in Anwar Shah (ed.), Performance Accountability and Combating Corruption http://siteresources.worldbank.org/INTWBIGOVANTCOR/Resources/CorruptioninTaxAdministration.pdf  

Although not recent, this paper remains a good summary of key issues related to corruption in tax administration and of the tools and approaches to address them. The paper focuses on the broad range of developing and emerging economies in the world. After explaining causes of corruption in tax administration and discussing the impact of corruption on the economy, it presents policy measures for combating corruption in tax administration, with a comprehensive summary of applicable tools to implement them.  

Revenue administration and corruption. Fjeldstad, O.H., U4, 2005. http://www.cmi.no/publications/file/2558-revenue-administration-and-corruption.pdf  

The aim of this U4 Issue paper is to identify and discuss major challenges, appropriate responses, and relevant tools for addressing corruption in revenue administrations. How does corruption affect revenue collection, and what are the consequences for development indicators such as growth and poverty? This paper explores the driving forces behind fiscal corruption, emphasising the economic, social and political dimensions of anti-corruption reforms and limitations of some technical approaches. The paper argues that reforming tax administration requires looking beyond formal institutional structures and functions to take into account the politics of how revenue administration works in practice.