Corruption in tax administration



How can we address corruption risks in the Albanian Tax Administration? Are there experiences related to Tax Administration projects within the area of tax that could be relevant when it comes to the overall objective to minimize the risks for corruption in the Albanian Tax Authority?


Efforts to combat fiscal corruption have focused on value added tax (VAT) refunds, semi-autonomous revenue authorities, increasing transparency and citizen participation and employment practices. The importance of strong management, performance objectives and taxpayer participation, among other fiscal corruption.

A state’s revenue processes involve several major stakeholders and make the opportunities for and motivations to engage in corruption both numerous and widespread. These stakeholders include the tax officials, politicians, patrimonial networks and the taxpayers themselves. As is illustrated in this document, these actors are involved in varying revenue procedures and thus the corruption risks that they cause and/or are exposed to vary with them.


Bridi, A. Corruption in tax administration. U4 Anti-Corruption Resource Centre, CMI, Bergen, Norway (2010) 8 pp. [U4 Expert Answer No. 229]

Corruption in tax administration

Published 1 January 2010