Autonomy, incentives and patronage
a study of corruption in the Tanzania and Uganda revenue authorities
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Author
Contributions
- Lange, Siri, 1966- - Contributor
- Chr. Michelsens institutt - Contributor
- Norway. Direktoratet for utviklingshjelp - Contributor
- Kolstad, Ivar - Contributor
- Chr. Michelsens institutt. Development Studies and Human Rights - Contributor
Publication
2003 - Chr. Michelsen Institute, Bergen, Norway, Norway
Language
English
Word Count
0 words, Guess
Page Count
0 pages
Identifiers
- OCLC Control Number81290974
- ISBN-108280620621
- Open LibraryOL56996300M
Description
"The report explores factors that explain the observed patterns of corruption within the Tanzania Revenue Authority (TRA) and the Uganda Revenue Authority (URA). In particular, the study discusses the key assumptions behind the revenue authority model and the relevance of these in an African context characterised by scarcity of qualified tax officers, accountants and auditors, as well as clientilistic networks between political, bureaucratic and economic agents. Based on this analysis and in light of existing political, economic and administrative constraints, the study identifies options available for sustainable tax administrative reforms in the two countries. Issues of particular relevance for foreign assistance towards fighting fiscal corruption and strengthening tax administration are highlighted."
Subjects
Topics
Series Statement
- Report / Chr. Michelsen Institute -- R2003:9
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