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Как показывает анализ, в развивающихся странах и странах с переходной экономикой налоговые органы считаются одним из самых коррумпированных государственных институтов. Коррупция в налоговой и таможенной сфере снижает эффективность соответствующих ведомств и подрывает принцип справедливости. Она является одной из основных причин утечки доходов бюджета (см., например, Martinez-Vazquez, Arze, and Boex, 2004). Эмпирические исследования свидетельствуют о том, что в государствах с высоким уровнем коррупции появляется масштабная теневая экономика, приводящая к сокращению налогооблагаемой базы и к значительным потерям доходов бюджета (Schneider and Enste, 2000; Johnson, Kaufmann, and Zoido-Lobaton, 1998). Кроме того, порождая несправедливое отношение к честным налогоплательщикам и подрывая их конкурентоспособность, коррупция способствует уходу бизнеса из легального сектора – так возникает порочный круг, тормозящий развитие легальной экономики. Что же касается таможенных органов, то коррупция в этой сфере может даже создавать угрозу национальной безопасности, обеспечивая условия для контрабанды оружия и наркотиков.