Blar i Chr. Michelsens Institutt på emneord "Public Financial Management"
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Civil Society Procurement Monitoring: Challenges and Opportunities
(A New Role for Citizens in public Procurement, Chapter, 2012-01-01)The article provides an overview of the involvement of civil society organiza!ons and citizens in public procurement. It analyses the main challenges and opportuni!es arising from civil society procurement monitoring ... -
Combating Corruption in the Revenue Service: The Case of VAT Refunds in Bolivia
(U4 Brief 2008:14, Report, 2008-05-21)A recent and relatively successful anti-corruption strategy on value added tax refunds conducted in Bolivia, applied a process flow approach that appears to be powerful in preventing corruption in tax administration. This ... -
Key Steps to Address Corruption in Tax and Customs
(U4 Brief 2008:15, Report, 2008-05-21)Tax and customs authorities are frequently among the most corrupt institutions in many countries For staff, opportunities for corruption and temptation to engage in it are numerous, including speeding up services, undervaluing ... -
Maximising the efficiency and impact of Supreme Audit Institutions through engagement with other stakeholders
(U4 Issue 2013:9, Research report, 2013-08-01)The effectiveness of Supreme Audit Institutions (SAIs) is not determined solely by resources and capacity levels. A range of other factors is of equal importance, including the accessibility and communication of audit ... -
The budget as theatre - the formal and informal institutional makins of the budget process in Malawi. Final report
(Research report, 2004-01-01)What can explain the apparent lack of political will to formulate, implement and monitor the budget process and public financial management in accordance with the overall goals of the Malawi Poverty Reduction Strategy ...