Corruption and the Customs Environment:A Dual Approach of Mitigating Corruption Induced Revenue Risks in Customs Administrations

摘要

This article reviews and analyses the dual sides of corruption in Customs Administrations: that of Customs, on one hand, and its environment, on the other. Thus, efforts to mitigate corruption in Customs need to cover both sides through measures that effectively and adequately address this duality. Such measures would be highly effective if the society as a whole is deliberately targeted with an anti-corruption solution that seeks to build a good tax culture, encourages transparency and accountability in both the public and private sectors, addresses societal norms and values that often perversely act to legitimize corruption, and encourages good organizational and political leadership cultures.