The purpose of this study is to identify and analyse the issue of administrative and fiscal corruption. It emphasizes the importance of the fight against corruption, both in Islam and international conventions and exposes the causes of corruption such as bribery, embezzlement and money laundering.

The study, deals with the impact of corruption on development, administrative reform, national economy and social conditions. It also explores the means to confront corruption in constitutions, legislations, penal codes, judicial, administrative and fiscal reviews, especially the administrative means such as the creation of an institution to fight corruption, to establish a standard of official’s conduct, the choice of adequate administrative leadership, and the protection of official’s rights