Abstract:
What is institutional integrity and how is it related to institutional corruption? In the first part of this paper an account of institutional corruption is presented, such that institutional integrity has been eroded in one or more of a set of relevant dimensions. However, the main part of this paper explores the ways in which institutional corruption exists in taxation institutions. The paper also begins the project of developing strategies for addressing the institutional corruption that the analysis exposes, clarifies some of the many agents whose participation is required to address the issues, and outlines the principles that could be used to assign responsibilities to relevant stakeholders in determining what various agents ought to do to combat fiscal institutional corruption.