Codes of ethics and conduct in revenue administrations : what does international practice tell us
Mayville, William
Tax and customs administrations often are lightening rods for corruption in public sectors around the world. Moreover, ethical behavior and conduct are often perceived as a major factor in sustaining tax and customs administration reforms. The effectiveness of codes as a check on internal and external corruption is one reason for their ubiquitous appearance, beginning in the early 1990s, as a part of modernization efforts and as a complement to other, often national anti-corruption initiatives. But many questions remain unanswered. What are the best ingredients of codes of ethics and conduct that can prevent or at least hinder corrupt practices? Also, are there benchmarks that can stimulate and promote best practice applications? Finally, how can these codes be enforced and through what mechanisms, especially in a climate where integrity breeches are commonplace? To answer these questions the note reviews: codes from a contextual perspective; country applications of code structure and content; three case studies and assessment of best practice features; and recommended essentials for codes based on international practice.
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