Now showing items 21-40 of 142

    • Corruption in Tax Administration: Lessons from Institutional Reforms in Uganda 

      Fjeldstad, Odd-Helge (International Handbook on the Economics of Corruption, Chapter, 2006-01-01)
      Over the past two decades many developing countries have implemented comprehensive reforms of their tax administrations in order to increase revenue and curb corruption. This chapter examines recent experiences in the fight ...
    • Corruption in tax administration: Lessons from institutional reforms in Uganda 

      Fjeldstad, Odd-Helge (CMI Working paper, Working paper, 2005)
      Over the past two decades many developing countries have implemented comprehensive reforms of their tax administrations in order to increase revenue and curb corruption. This paper examines recent experiences in the fight ...
    • Corruption. A review of Contemporary Research 

      Andvig, Jens Chr.; Fjeldstad, Odd-Helge; Amundsen, Inge; Sissener, Tone; Søreide, Tina (Research report, Research report, 2001)
      During the last decade corruption has become a topical issue in the international development policy debate. Research on corruption has also expanded rapidly, taking many different directions both within and across ...
    • Corruption: A selected and annotated bibliography 

      Amundsen, Inge; Fjeldstad, Odd-Helge (Research report, 2000-01-01)
    • Corruption: Critical assessments of contemporary research. Report from a multidisciplinary workshop 

      Andvig, Jens Chr.; Fjeldstad, Odd-Helge; Shrivastava, Amit (CMI Working paper, Working paper, 2001)
      Chr. Michelsen Institute and the Norwegian Institute of Foreign Affairs in collaboration with the Norwegian Agency for Development Cooperation (NORAD), organised a workshop on ‘corruption research’ in Oslo 19-20 October ...
    • Crime, Poverty and Police Corruption in Developing Countries 

      Andvig, Jens Chr.; Fjeldstad, Odd-Helge (CMI Working Paper, Working paper, 2008)
      Crime and the fear of being hit by crime and small-scale violence are key economic and social problems in most developing countries, not least felt strongly by the poor. Extensive corruption in the police, experienced or ...
    • Crime, poverty and police corruption: a review of issues 

      Andvig, Jens Chr.; Fjeldstad, Odd-Helge (Conference object, 2008-07-08)
      Crime and the fear of being hit by crime and small-scale violence are key economic and social problems in most developing countries, not least felt strongly by the poor. Extensive corruption in the police, experienced or ...
    • Customers play an important role in shaping firms’ VAT compliance 

      Fjeldstad, Odd-Helge; Kagoma, Cecilia; Mdee, Ephraim; Sjursen, Ingrid Hoem; Somville, Vincent (Others, 2021-01-01)
      Value added tax (VAT) is one of the main modes of raising tax revenue worldwide but has significantly underperformed as a revenue collection tool in Africa. Non-compliance by taxpayers is a major challenge. This Misum ...
    • Decentralisation and corruption. A review of the literature 

      Fjeldstad, Odd-Helge (CMI Working paper, Working paper, 2004)
      The main objective of this study is to assess existing knowledge on decentralisation and corruption. Major controversies within and across disciplines are discussed. The review concludes by identifying some areas in most ...
    • Dilemmas of fiscal decentralisation: A study of local government taxation in Tanzania 

      Fjeldstad, Odd-Helge; Semboja, Joseph (Forum for Development Studies vol. 27 no. 1, Journal article; Peer reviewed, 2000-01-01)
      Local taxes represent less than 5 percent of total tax revenues in Tanzania. However, the large number of these taxes, together with their unsatisfactory nature, means that their economic, political and social impacts are ...
    • Disparities in Citizens' Perceptions of Service Delivery by Local Government Authorities in Tanzania 

      Fjeldstad, Odd-Helge; Katera, Lucas; Ngalewa, Erasto (REPOA Brief 13, Research report, 2008-01-01)
      The Local Government Reform Programme (LGRP) in Tanzania aims to restructure local government authorities so that they can respond more effectively to local priorities of service delivery in a sustainable manner. Various ...
    • Factors affecting tax compliant attitude in Africa: Evidence from Kenya, Tanzania, Uganda and South Africa 

      Fjeldstad, Odd-Helge; Sjursen, Ingrid Hoem; Ali, Merima (Conference object, 2013-02-28)
      In this study, we explore factors that determine citizens’ tax compliance behavior in Kenya, Tanzania, Uganda and South Africa using attitude and perception data from the new round 5 of Afrobarometer surveys. The study ...
    • Fighting fiscal corruption: Lessons from the Tanzania Revenue Authority 

      Fjeldstad, Odd-Helge (Public Administration and Development vol. 23 no. 2, Journal article; Peer reviewed, 2003-01-01)
      Over the last decade several African countries have undertaken comprehensive reforms of their tax administration to increase revenue and curb corruption. This paper examines recent experiences in the fight against corruption ...
    • Fighting fiscal corruption: The case of the Tanzania Revenue Authority 

      Fjeldstad, Odd-Helge (CMI Working paper, Working paper, 2002)
      Over the last decade several African countries have undertaken comprehensive reforms of their tax administrations, with the aims of increasing revenue and curbing corruption. This paper examines recent experiences in the ...
    • Fiscal corruption: A vice or a virtue? 

      Fjeldstad, Odd-Helge; Tungodden, Bertil (CMI Working paper, Working paper, 2001)
      Recent literature on tax administration in poor countries suggests that inducing more fiscal corruption may contribute to reducing tax evasion and increasing tax revenues. But does such an intriguing paradox justify policies ...
    • 'Fiscal corruption: a vice or virtue': a reply 

      Fjeldstad, Odd-Helge; Tungodden, Bertil (World Development vol. 31 no. 8, Journal article; Peer reviewed, 2003-01-01)
    • Fiscal corruption: A vice or virtue? 

      Fjeldstad, Odd-Helge; Tungodden, Bertil (World Development vol. 31 no. 8, Journal article; Peer reviewed, 2003-01-01)
      Recent literature on tax administration in poor countries suggests there are virtues of allowing fiscal corruption. By strengthening the bargaining power of corrupt tax officers, it is argued that tax evasion may be reduced ...
    • Fiscal Decentralisation and Corruption - A Brief Overview of the Issues 

      Kolstad, Ivar; Fjeldstad, Odd-Helge (U4 Issue 2006:3, Research report, 2006-01-01)
      A frequently used argument for fiscal decentralisation is that it increases accountability in the spending and raising of public funds, by moving government closer to the people. At the same time, there are concerns that ...
    • Fiscal decentralisation in developing countries: Lessons for Bangladesh 

      Fjeldstad, Odd-Helge (CMI Brief vol. 13 no. 2, Report, 2014-04-23)
      There is an ongoing debate in Bangladesh in civil society and among policymakers, whether the country should move from a highly centralised unitary state to a more devolved entity. Demand for more decentralisation of ...