4 Controlling Fiscal Corruption
Author:
Sheetal K. Chand https://isni.org/isni/0000000404811396 International Monetary Fund

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Abstract

It has been widely observed that insufficient domestic resource mobilization and wasteful public expenditures are at the root of the adjustment and growth problems faced by many countries, including especially those in transition to a market economy. To remedy this situation the basic strategy has relied on reforming the design of taxes and their administration, accompanied by efforts to control expenditure waste and fraud. The often less-than-satisfactory outcome of this strategy has led to a growing perception that corruption and its corrosive effects on fiscal performance should also be addressed.1

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