In recent times, there has been an unprecedented improvement in revenue collection in Nigeria. This is not unconnected with the Federal Government's aggressive tax reform policy, which is geared towards plugging loopholes that allow tax avoidance and tax evasion to take place and encouraging...

By integrating organizational and institutional theoretical-frames this article, foremostly, formulates a three-dimensional perspective of administrative-rituals approach – administrative universalist-rituals, administrative cultural-rituals and administrative environmental-rituals – to...

Corruption can arise in any bureaucracy with the authority to allocate benefits and impose costs. This paper articulates general economic principles that can help identify corrupt incentives and guide reform. It draws from models of bureaucratic behavior, especially the economic literature on...