# Working Paper 03/2015: Tax systems: A channel for corruption – or a way to fight it? URL: https://www.transparency.org/en/publications/working-paper-03-2015-tax-systems-a-channel-for-corruption-or-a-way-to-figh Type: Publication or report Published: 2015-11-21 Updated: 2020-04-02 --- 21 November 2015 Fighting tax evasion, corruption and opaque money flows should be seen as advancing the same end point: more equitable and better governed countries. When a tax system works right, it can create an effective framework against corruption. ### Related publications ## [Enabler Accountability: Assessing Measures Taken against Professionals Implicated in Cases of Illicit Financial Flows from Africa](https://www.transparency.org/en/publications/enabler-accountability-illicit-financial-flows-africa) Publication • 31 March 2026 How often are enablers of illicit financial flows held to account? We examine criminal and administrative action, enforcement gaps and priorities for reform. ## [Digital disclosure of political finance in Africa, Asia and the Pacific, and Latin America and the Caribbean](https://www.transparency.org/en/publications/digital-disclosure-political-finance-africa-asia-pacific-latin-america-caribbean) Publication • 06 November 2025 This study reviews the approaches to digital disclosure of political party and candidate finance in three regions. ## [The role of business in fighting impunity and corruption to protect environmental defenders](https://www.transparency.org/en/publications/the-role-of-business-in-fighting-impunity-and-corruption-to-protect-environmental-defenders) Publication • 20 October 2025 The paper offers a roadmap for action, urging businesses, policymakers, and investors to embed integrity beyond compliance and strengthen protections for defenders and… ## [Public Loans, Private Gains: Addressing corruption across the debt cycle](https://www.transparency.org/en/publications/public-loans-private-gains-addressing-corruption-across-the-debt-cycle) Publication • 04 September 2025 This working paper explores how corruption risks permeate every stage of the sovereign debt cycle – from contracting and management to restructuring. ![Working Paper 3 - Tax Corruption](https://images.transparencycdn.org/images/WorkingPaper3_TaxCorruption_116.jpg?auto=compress&fit=crop&fm=webp&w=1200) [Download](https://images.transparencycdn.org/images/2015_WorkingPaper3_TaxSystems_EN.pdf)