Resumen
Corruption is a complex social phenomenon with multiple negative effects on the socio-economic efficiency. Therefore, it is a subject of research in various social disciplines. In economic analysis, special attention is directed towards corruption measurement. Despite numerous attempts, this issue has not been completely resolved. Since corruption is a phenomenon that cannot be directly observed, its measurement is based on indirect signals and subjective perceptions. Key problems in measuring corruption relate to the lack of objective data, estimation errors and the problems of establishing a clear link between the measurement results and effective anti-corruption policies. The aim of this paper is to highlight the basic methodological problems and limitations in measuring corruption and provide a theoretical overview of the existing research in this field.