Tenzin Phuntsho

A Critical Appraisal of Integrity Clubs in Bhutan

Tenzin Phuntsho & Kinzang Gyeltshen · Journal of Scientific Research and Reports · 2024

This study delves into the values of youth, highlighting its importance in influencing ethical behaviors and principles. It emphasizes the importance of anti-corruption programs in spreading the values, especially among Bhutanese youth. The Anti-Corruption Commission (ACC) and th...

Open access Research Article 10.9734/jsrr/2024/v30i62065

Corruption Risks in Differential Taxation on Goods: Insights from Bhutan Trade Statistics and Case Examples

Kin Dorji & Tenzin Phuntsho · Journal of Education, Society and Behavioural Science · 2024

Differential taxation on goods, while often implemented to achieve social or economic objectives, may inadvertently create opportunities for corruption. This paper examines the inherent vulnerabilities of such systems, exploring the various ways in which they can be exploited for...

Open access Research Article 10.9734/jesbs/2024/v37i31309