The effect of Fiscal corruption on Economic Development and sustainability in developing economies:

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dc.contributor.authorOtusanya, O.J.
dc.contributor.authorAjibolade, S.O.
dc.contributor.authorAkerele, E.K.
dc.date.accessioned2017-10-24T17:59:05Z
dc.date.available2017-10-24T17:59:05Z
dc.date.issued2013
dc.descriptionTo access the full text of this article, kindly contact the University Librarian- Dr. Olukemi Fadehan via the administrators: Dr. Yetunde Zaid (yzaid@unilag.edu.ng) or Dr. Christopher Okiki (cokiki@unilag.edu.ng) of the University of Lagos Library.en_US
dc.description.abstractAbstract: 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.en_US
dc.identifier.citationOtusanya,O.J. Et...al (2013) The effect of Fiscal corruption on Economic Development and sustainability in developing economies: The case of Nigeria. African Journal of Economic and Sustainable Development, Vol. 2, (4), p. 309 - 333.en_US
dc.identifier.uriwww.inderscience.com/info/inarticle.php?artid=58731
dc.identifier.urihttp://ir.unilag.edu.ng:8080/xmlui/handle/123456789/2542
dc.language.isoenen_US
dc.publisherInderScience Publishersen_US
dc.relation.ispartofseriesStaff Publication;
dc.subjectFiscal Corruptionen_US
dc.subjectTax Administrationen_US
dc.titleThe effect of Fiscal corruption on Economic Development and sustainability in developing economies:en_US
dc.title.alternativeThe case of Nigeria.en_US
dc.typeArticleen_US
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