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THE JOURNAL OF ECONOMIC SCIENCES: THEORY AND PRACTICE, V.74, # 2, 2017, pp. 51 - 63

consciousness and raise the fines and sanctions. Additionally, tax payers that pay their taxes in a
timely manner should be honored by promotions. Thanks to effective tax collection mechanism,
shadow economy will significantly regress under the conscious tax payer- responsible
government structure.

Another recommendation is to support e-government applications and continuously control its
improvement in order to provide government effectiveness and lower corruption. By this means,
transparency and accountability will be provided. The third recommendation is, by taking the
country’s socio-economic and political conditions and deficiencies into account, to state more
concrete short term and long-term goals within anti-corruption programs.

References

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Azka A., Nadeem, A.M., Parveen, S., Kamran, M. A., Anwar, S. (2014), “Factors Affecting Tax
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Dreher, A., Kotsogiannis, C., McCorriston, S. (2009) “How Do Institutions Affect Corruption
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Ghosh, S., Neanidis, K. C. (2010), Corruption in Public Finances, and the Effects on Inflation,
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Department of Economics and Finance, Brunel University, London, UK.

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