well yeah. if you put it that way, i can talk about indirect taxes and corruption is from even smallest of government employees all the way to the top.

we call it "service charges".

the officer has discretion to impose taxes, interest or penalty and on payment of service charges, discretion to look away, not mention the issue for later on.

in case the issue arises, or goes to litigation, service money ensures the officer will say yes its good to any reply you give.