Is our tax system opening the doors to corruption?

There's a fine line between a bribe and a facilitation payment. A fine, but significant line. And yet when the intent of either is to influence a foreign public official acting in their official capacity to obtain an advantage, only one is illegal in New Zealand. Victoria Associate Professor Lisa Marriott is a specialist in tax law. She argues our tax system opens the doors to corruption, and that the lines between facilitation payments and bribes are often extremely blurred. Her argument will be published early next year in the quarterly journal Australian Tax Forum.