{"id":712,"date":"2010-10-15T12:44:26","date_gmt":"2010-10-15T17:44:26","guid":{"rendered":"http:\/\/www.berjournal.com\/?p=712"},"modified":"2011-05-18T15:41:25","modified_gmt":"2011-05-18T20:41:25","slug":"revenue-administrations-and-corruption-motivations-opportunities-and-fighting-methods","status":"publish","type":"post","link":"https:\/\/www.berjournal.com\/tr\/revenue-administrations-and-corruption-motivations-opportunities-and-fighting-methods","title":{"rendered":"Revenue Administrations and Corruption: Motivations, Opportunities and Fighting Methods"},"content":{"rendered":"\n\n<\/col>\n<\/colgroup>\n\n\n\n\n\n\n\n
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Article Information<\/strong><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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Journal: <\/strong><\/span>Business and Economics Research Journal<\/span><\/span><\/span><\/p>\n

Title of Article: <\/strong><\/span>Gelir \u0130dareleri ve Yolsuzluk: Motivasyonlar, F\u0131rsatlar ve M\u00fccadele Yollar\u0131
\n<\/span><\/span>[Revenue Administrations and Corruption: Motivations, Opportunities and Fighting Methods]<\/span><\/span><\/p>\n

Author(s):<\/strong><\/span> Serkan Benk<\/span>, <\/span>Birol Karakurt<\/span><\/span><\/p>\n

Volume:<\/strong><\/span> 1<\/span><\/span><\/p>\n

Number:<\/strong><\/span> 4<\/span><\/span><\/p>\n

Year:<\/strong><\/span> 1<\/span><\/span><\/p>\n

Page:<\/strong><\/span> 133 – 148<\/span><\/span><\/p>\n

ISSN: <\/strong><\/span>1309-2448<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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Abstract<\/strong><\/span><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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Revenue administration is very important for a state\u2019s economic development as it significantly affects its public expenditures capacity. But corruption in revenue administration can have a serious impact on fiscal sustainability by reducing the tax revenue of a government. Corruption in revenue administration also discourages honest taxpayers by making the black-market a more attractive alternative. Revenue administration is an attractive sector for corruption to take place as the opportunities and motivations to engage in illicit activity are numerous. The complexity of tax systems, the high discretionary powers of tax officials, the low cost of punishment, the <\/span>pressure from tax evaders<\/span> are only some factors creating environment for corruption in revenue administration. The aim of this study is to examine opportunities, motivations and fighting methods of corruption in revenue administrations.<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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Keywords: <\/strong><\/span><\/span>Revenue administration, Corruption, Taxation, Public financial management<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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JEL Classification: <\/strong><\/span><\/span>H83, D73<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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Article Information Journal: Business and Economics Research Journal Title of Article: Gelir \u0130dareleri ve Yolsuzluk: Motivasyonlar, F\u0131rsatlar ve M\u00fccadele Yollar\u0131 [Revenue Administrations and Corruption: Motivations, Opportunities and Fighting Methods] Author(s): Serkan Benk, Birol Karakurt Volume: 1 Number: 4 Year: 1 Page: 133 – 148 ISSN: 1309-2448 Abstract Revenue administration is very important for a state\u2019s […]<\/p>\n

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