CSD:Corruption and Tax Compliance. Policy and Administration Challenges

Corruption and Tax Compliance. Policy and Administration Challenges

CONTENTS

Summary
Introduction
Chapter One: Tax Corruption as a Business Transaction
1.1 Tax Clientelism and Tax Corruption
1.2 Taxpayers’ Corrupt Motives
1.3 Incentives and Deterrents for the Administration
1.4 Self-Regulation
Chapter Two: The Spread of Corruption
2.1 National Monitoring
2.2 Are Tax Officers Being ‘Wrongly Accused’?
2.3 International Comparisons
2.4 Spread of Corruption by Structural Level and Functional Area
Chapter Three: Tax Corruption Drivers
3.1 What Business Pays For
3.2 Motives and Drivers within the Administration
3.2.1 Financial Incentives and Institutional Drivers
3.2.2 Moral Standards and Inhibitions
Chapter Four: VAT Fraud-Related Corruption
4.1 The Damage
4.2 VAT Evasion
4.3 Unlawful VAT Refunds
4.4 VAT-Account Fraud
Chapter Five: Deterrence and Prevention
5.1 Financial Incentives and HRM
5.2 Legal and Institutional Drivers of Tax Corruption
Tax Burden Relief
Narrower Scope for Inconsistent or Selective Application
Improved Taxpayer Service
Control and Audit
Enforcement Effectiveness
5.3 Fighting VAT Fraud
Chapter Six: Anticorruption Effectiveness Indicators
Conclusions and Policy Guidelines
References
Appendices

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