>Where I work you cannot gift your superiors

You'd be surprised. There are lots of things an inventive employee can do. Official rules aren't everything.

In some cases you might be able to circumvent the rules, but in others you would end up getting your boss fired if they accepted the gift.

And then, if you have played your cards right, you take his position.

I'm rather a fan of getting work done ahead of schedule, presenting me with interesting problems, learning new technologies, and presenting sound arguments why my idea is bad/could be improved.

I like my team.

That's because your premise is that good conduct will be rewarded. Depending with whom you work with it also puts you in a good position to being exploited.