Corruption and taxation

Lessons from the indian experience

Bibliographic Data

ID20201619
AuthorsJayaraman Vijayakumar (Virginia Commonwealth University), Abdul Rasheed (0000-0003-3964-1318, The University of Texas at Arlington), Abdul A Rasheed, Vasantha Krishnan, V S Krishnan
Year2005
Volume17
Issue3
Pages398-419
Publication date2005-03-01
Peer ReviewedYes
Open AccessYes
TypeARTICLE
VenueJournal of Public Budgeting Accounting & Financial Management (JOURNAL)
Journal identifiersISSN: 1096-3367 • E-ISSN: 1945-1814
PublisherEmerald (PUBLISHER)
DOI10.1108/jpbafm-17-03-2005-b007
OpenAlexW2742074674
LanguageEN
Citations received1
References cited12

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

Audit · Business · Economics · Excise · Incentive · Language change · Liberalization · Macroeconomics · Management · Market economy · Political science · Public economics · Revenue · Tax revenue · Corruption and Economic Development · Crime, Illicit Activities, and Governance · Engineering · Law · Law, Economics, and Judicial Systems · Accounting · Finance

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