Corruption and taxation: lessons from the indian experience
This paper examines the results of a series of steps taken by the Customs and Excise Department, Government of India, to reduce corruption and prevent leakages of revenue in customs and excise tax collection and administration. We examine the effectiveness of reward programs and a series of liberalization measures attempted by the department for these purposes. Our study suggests that in the absence of a proper framework for rewards administration, incentive plans do not succeed. On the contrary, the Indian experience suggests that liberalization and simplification of laws and procedures coupled with proper control mechanisms such as professionalized audits work better to reduce corruption and enhance revenue collection.
Year of publication: |
2005
|
---|---|
Authors: | Vijayakumar, Jayaraman ; Rasheed, Abdul A. ; Krishnan, V.S. |
Published in: |
Journal of Public Budgeting, Accounting & Financial Management. - Emerald Publishing Limited, ISSN 1945-1814, ZDB-ID 2070463-X. - Vol. 17.2005, 3, p. 398-419
|
Publisher: |
Emerald Publishing Limited |
Saved in:
Online Resource
Saved in favorites
Similar items by person
-
Foreign direct investment and evaluation of country risk : an empirical investigation
Vijayakumar, Jayaraman, (2009)
-
Foreign direct investment and evaluation of country risk : an empirical investigation
Vijayakumar, Jayaraman, (2009)
-
Foreign Direct Investment and Evaluation of Country Risk: an Empirical Investigation
Vijayakumar, Jayaraman, (2009)
- More ...