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.
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.