Vijayakumar, Jayaraman; Rasheed, Abdul A.; Krishnan, V.S. - In: Journal of Public Budgeting, Accounting & Financial … 17 (2005) 3, pp. 398-419
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...