The World Bank defines corruption as the abuse of public office for private gain. Corrupt actions include the unilateral theft of public property by its steward and multi-party transactions in which beneficiaries bribe officials. Corruption can exist at all levels of public administration--from...

The main constraint on world Bank operations in tax and customs administration is the Bank's inadequate institutional framework for accumulating knowledge from loan operations, concludes this review of the Bank's record on reform of tax systems in the 1990s. The Bank's theoretical basis for...

The paper analyzes the design of simplified small business tax regimes in Eastern Europe and Central Asia and the impact of such regimes on small business tax compliance. Although many approaches for tax simplification exist, a general trend in the region is to offer small businesses the option...