Governments should also work to improve tax compliance and reduce evasion, which requires limiting tax officials’ discretionary authority. Computerizing tax administration, for example, could help to limit corruption by making it more difficult to tamper with records.
政府还应该致力于改善税法执行、减少偷漏税，这要求限制收税官的自由裁量权。比如，税收管理的计算机化能增加篡改记录的难度，从而有助于限制腐败。