Abstract
This paper aims to develop an inter-disciplinary conceptual framework through review of literature on the relationship among corruption, corruption in public procurement (CiPP), and effects of CiPP on the tax morale (TM). As proposed by Bernheim and Whinston (1986), the 'Agency theory' (AT) is applied to view and explain the occurrence of multiple agency problem(s) in public procurement (PP) arising due to high stakes of divergent stakeholders such as: (1) electorate (the public), (2) political elite (elected representative(s), chief executive(s), and cabinet minister(s) etc.), (3) influence group(s), and (4) PP professionals (PPP). Potential of PP to act as a potent tool of public-policy-implementation is suggested by scholars if transparency in PP is ensured. Effect of inefficiencies in governance on the taxpayers' TM is highlighted in the literature however, CiPP is presented as an inefficiency in judicious utilization of public money. Corruption-free PP will not only help the governments to 'do more with less' by eliminating inefficiencies (CiPP) but establish the moral authority of governments (especially in developing countries) to raise TM of taxpayers for raising tax collection and channelizing taxpayers' money for improving socioeconomic indicators in the developing economies. Two main types of corruption (grand, and legislative) are in the scholastic focus from different subjects however, petty corruption (here CiPP) is not much focused in the studies conducted so far.
Highlights
Chain Management is a multi-dimensional and multi-facet term that encompasses an array of activities of fundamental importance to corporations and public sector organizations alike including buying
Objective of this study is to develop understanding on Public procurement (PP)-corruption-tax morale (TM) linkage, viewed through ‘Agency theory’ (AT)’ for identifying the gaps in the literature to suggest direction for future research
Papers related to ‘procurement’ are available in different journals related to SCM, production and operations management, logistics management, general management, economics, public administration, public policy, and governance but a number of papers related to PP are published in Journal of Public Procurement
Summary
Chain Management (hereafter, SCM) is a multi-dimensional and multi-facet term that encompasses an array of activities of fundamental importance to corporations and public sector organizations (hereafter, PSOs) alike including buying (interchangeably purchasing, sourcing, or procuring). Re-election demands money that is usually arranged through donations from business in the developed world and in turn public policies are more business centric than public-interest. Corruption in PP (hereafter; CiPP) affects the judicious utilization of public money, society itself, and the business. Corruption induced inefficiencies in the spending of public money acts negatively and affect intrinsic motivation of taxpayers. CiPP causes inefficiencies in spending public money but this relationship is unexplored and offers a gap in the existing literature. Possible linkage between CiPP and TM is an area for future scholastic endeavors from public policy, PP, economics, corruption, and TM alike. Objective of this study is to develop understanding on PP-corruption-TM linkage, viewed through ‘AT’ for identifying the gaps in the literature to suggest direction for future research. Being an inter-disciplinary study, it incorporates three distinct dimensions (PP, corruption, and TM) lacks in-depth analysis of different phenomenon due to time constraint
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