o It is a technique to detect individuals who are prepared to accept a bribe, or another inducement, to act corruptly

by doing something that they are required to do in their position.

• Legal and Regulatory reforms: Legal and administrative reformation to ensure that discretionary powers are
minimized and there are clear accountability systems for civil servants.
o This includes development of governance systems and regulations which are citizen centric in nature.
• Institutional reforms: Strengthening the law enforcement agencies such as the CBI, CVC, Courts, and Lokpal among
others. This includes removing external pressures of these institutions such as political pressure, financial
dependencies etc.
• Enhancing the use of technology: The use of technology such as blockchain, AI, and e-governance can help to reduce
opportunities for corruption by increasing transparency and accountability in government operations.
• Performance evaluation and management: Regularly evaluating and managing the performance of civil servants can
help to identify corrupt practices. This will create active deterrence for corruption among civil servants.
• Responsibilities of Citizens: Corruption is not an act in isolation but is executed as part of a system which involves
citizens and businesses along with civil servants. In this light, it is important that they are sensitized regarding the ill
effects of corruption and actively discouraged from
partaking it.
Conclusion
In the long run, Prevention of corruption can only be
eliminated if corruption can be made culturally
unacceptable. For reformation of the culture, it is
important to uphold, imbibe and nurture the right
values among Civil Servants.

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10. SCHEMES IN NEWS
10.1. REMISSION OF DUTIES AND TAXES ON EXPORTED PRODUCTS (RODTEP)
SCHEME
Why in news?
Recently, Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme has been extended to include Chemicals,
Pharmaceuticals and Articles of Iron and Steel.
Objectives Salient features
• To support domestic • It is a flagship export promotion scheme of the Ministry of Commerce and being implemented
industry and make it by Department of Revenue.
more competitive in o RoDTEP was announced in September 2019 to replace the export incentive scheme
the international Merchandise Exports from India (MEIS) scheme.
markets. • The Scheme covers all indirect Central & State taxes that are not reimbursed in any existing
• The Scheme's scheme.
objective is to refund, • The RoDTEP Scheme aims to refund all the hidden taxes and levies paid by exporters, For
currently un- example:
refunded: o Central & state taxes on the fuel
o Duties/ taxes/ (Petrol, Diesel, CNG, PNG, and coal
levies, at the cess etc.) used for transportation
Central, State & of export products.
local level, borne o The duty levied by the state on
on the exported electricity used for manufacturing.
product, o Mandi tax levied by APMCs.
including prior o Toll tax & stamp duty on the
stage cumulative import-export documentation. etc.
indirect taxes on • All exporters of goods are eligible to
goods & services take benefit under this scheme.
used in o Such exporter may either be the
production of merchant or manufacturer
the exported exporter. However, such goods
product, and should have been directly exported
o Such indirect by such person.
Duties/ taxes/ • Under RoDTEP, all sectors, including
levies in respect the textiles products which are not covered under the RoSCTL, are covered, to ensure uniformity
of distribution of across all areas.
exported o Rebate of State and Central Taxes and Levies (RoSCTL) Scheme was introduced by the
products. Ministry of Textiles.
o It aims to rebate all embedded State and Central Taxes and Levies on garments and made
ups to enhance competitiveness of these sectors.
• RoDTEP support will be available to eligible exporters at a notified rate as a percentage of Freight
on Board (FOB) value.
o FOB stands for “free on board” or “freight on board” and is a designation that is used to
indicate when liability and ownership of goods is transferred from a seller to a buyer.
• Rebate on certain export products is subject to value cap per unit of the exported product.
• Rebates will be issued in the form of a transferable duty credit/electronic scrip (e-scrip) which
will be maintained in an electronic ledger by the Central Board of Indirect Taxes and Customs
(CBIC).
• It is a World Trade Organisation (WTO) compliant Scheme and follows the global principle that
the taxes/duties should not be exported.
o They should be either exempted or remitted to exporters, to make the goods competitive in
the global market.

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