High taxation in developing countries but people desire to pay low taxes make them to choose short cuts to make low taxation which results in paying bribes to officials as government officers salary is low they will be attracted towards bribes which make them corrupted this process is corruption and the above reasons are the main reasons in developing countries
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1. high taxes - selfish people do not want to pay taxes to government.

2. unavailability of sufficient opportunities for every one for their qualifications

3. selfish people want to earn more money or get to a higher position quicker than normal pace.  Lack of proper education at school and college levels.

4. Forces by other people in office or intimidated by powerful persons.

 Escalating costs for basic needs such as housing, sites, education, dowries or expenses for marriages.

 lack of transparency in the system where services are provided.

7. delays in approvals in the regular official procedures, red tape.

8. limitations of anti corruption officers in catching.  Limitations of law and judiciary in enforcing it.

9.  roots of corruptions being rooted already very deep in to the political, industrial, social structures.

10. Investments in foreign or indian banks or markets being easy to hide bribes as black money.

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