Cookie Control Cookie Control This site uses some unobtrusive cookies to store information on your computer. By continuing to browse the site you are agreeing to our use of cookies. We use cookies to store sessions in order to provide an interactive and personal experience to our website users. We do not use cookies to serve adverts or other promotional materials. We also log your domain and IP address automatically when you visit our site; however, this information does not identify you as an individual, but only the computer that you are using to view the site and your approximate geographic location. We use cookies for a number of reasons, including the following: * To enable article submission and peer-review processes * To enable full-text access for members of editorial boards and complimentary subscriptions * To monitor site performance If desired, cookies can be disabled through your browser settings (refer to your browser's help pages for more information). Please note that by deleting our cookies or disabling cookies you will not be able to use the online submissions and peer-review system or read our full-text articles, and you may not be able to access certain areas or features of our site. By using our site you accept the terms of our Privacy Policy . Cookies are on <#> (One cookie will be set to store your preference) Do not ask me again (Ticking this sets a cookie to hide this popup if you then hit close. This will not store any personal information) about this tool About Cookie Control Close read more Skip to main Inderscience content <#maincontent> Help Sitemap LOG IN For Authors, Editors, Board Members * * Username * * Remember me * Forgotten? Inderscience company logo Inderscience Publishers * Home * For Authors * For Librarians * Orders * Inderscience /Online/ * News African J. of Economic and Sustainable Development » 2013 Vol.2, No.4 *Title*: *The effect of fiscal corruption on economic development and sustainability in developing economies: the case of Nigeria* *Authors*: Olatunde Julius Otusanya; Solabomi Omobola Ajibolade; Emmanuel Kayode Akerele *Addresses*: Department of Accounting, Faculty of Business Administration, University of Lagos, P.O. Box 354, Unilag, Akoka Yaba, Lagos State, Nigeria Department of Accounting, Faculty of Business Administration, University of Lagos, P.O. Box 354, Unilag, Akoka Yaba, Lagos State, Nigeria Department of Accounting, Faculty of Business Administration, University of Lagos, P.O. Box 354, Unilag, Akoka Yaba, Lagos State, Nigeria *Abstract*: Fiscal corruption refers to calculative actions and decisions of individuals and corporate bodies which inhibit economic development and sustainability in developing economies. As a consequence, addressing fiscal corruption and related anti-social tax practices have become integrated part of tax reform in recent years aimed at redesigning the tax structure and improving tax administration. This paper uses rational choice theory to explore the choice to break rules from the perspective of individual actor incentives and calculations. Evidence shows that through illegal and fiscal corrupt schemes, tax officials and corporate and individual taxpayers are major actors in depriving the Government of Nigeria and governments of a number of developing countries of huge revenues. This has a detrimental impact on the development and revenue sustainability in Nigeria. The paper therefore argues for radical reform in order to reduce the opportunities for corruption in tax administration and to change the incentive structures for tax officers while keeping tax policies simple. *Keywords*: fiscal corruption; taxpayers; tax officials; economic development; revenue sustainability; tax administration; Nigeria; sustainable development; emerging economies; anti-social tax practices; rational choice theory; tax reform. *DOI*: 10.1504/AJESD.2013.058731 African J. of Economic and Sustainable Development, 2013 Vol.2, No.4, pp.309 - 333 /Available online: 17 Jan 2014/ Editors Full text access Access for Subscribers Purchase this article Comment on this article Keep up-to-date * Our Blog * Follow us on Twitter * Visit us on Facebook * Join us on Google+ * Our Newsletter (subscribe for free ) * RSS Feeds * New issue alerts * Bookmark and Share Contact us | About Inderscience | OAI Repository | Privacy and Cookies Statement | Terms and Conditions | © 2017 Inderscience Enterprises Ltd.