• Combating Corruption in the Revenue Service: The Case of VAT Refunds in Bolivia 

      Zuleta, Juan Carlos (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 ...
    • Corruption and Aid Modalities 

      Fritz, Verena; Kolstad, Ivar (U4 Issue 2008:4, Research report, 2008-08-01)
      The introduction of ‘new' aid modalities - and in particular general budget support - has increased the interest in the relationship between corruption and aid modalities. This U4 Issue reviews the information that theory ...
    • Corruption and REDD+: Identifying risks amid complexity 

      Standing, André (U4 Brief 2012:2, Report, 2012-05-10)
      Corruption and other factors can influence deforestation in contradictory ways. For the purpose of country-level implementation of REDD+, donors should focus particularly on three corruption risk areas: land grabbing and ...
    • Direct budget support and corruption 

      Kolstad, Ivar (U4 Issue 2005:1, Research report, 2005-01-01)
      How does corruption affect the appropriateness and design of budget support? The aim of this issue paper is to compare the effectiveness of budget support versus that of other aid modalities - in particular project support ...
    • Encuestas de Seguimiento del Gasto Público: Lecciones de Tanzania 

      Sundet, Geir (U4 Brief 2009:9, Report, 2009-07-14)
      Si bien la exitosa ejecución de la Encuesta de Seguimiento del Gasto Público (PETS, por sus siglas en inglés) en Uganda ha sido y continúa siendo objeto de mucha atención, poco se ha dicho de las lecciones de PETS en otros ...
    • 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 ...
    • Following the Money: do Public Expenditure Tracking Surveys matter? 

      Sundet, Geir (U4 Issue 2008:8, Research report, 2008-12-12)
      Public Expenditure Tracking Surveys, or PETS, are recognised as an effective tool to improve accountability in public finance and service delivery. A Ugandan success with PETS is one of the most cited anti‑corruption success ...
    • Key Steps to Address Corruption in Tax and Customs 

      Child, David (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 ...
    • Les études de suivi des dépenses publiques : Les leçons de la Tanzanie 

      Sundet, Geir (U4 Brief 2009:14, Report, 2009-08-13)
      Alors que la réussite de l’application des Etudes de suivi des dépenses publiques (ESDP) en Ouganda a reçu et continue de recevoir une grande attention, on trouve moins de documentation sur les expériences ESDP menées ...
    • Les fondements de l'intégrité dans la passation des marchés 

      Heggstad, Kari K.; Frøystad, Mona (U4 Issue 2011:16, Research report, 2011-01-01)
      Pourquoi et comment la corruption se manifeste-t-elle dans la passation des marchés? Pourquoi est-il important de prévenir la corruption dans la passation des marchés ? Quels sont les risques principaux à différents stades ...
    • Public Expenditure Tracking Surveys: Lessons from Tanzania 

      Sundet, Geir (U4 Brief 2007:14, Report, 2007-11-01)
      Whereas the successful application of PETS in Uganda has received and continues to receive a lot of attention, less has been written about the experiences of PETS elsewhere. The Tanzanian experience clearly shows that PETS ...
    • Responding to the challenges of supreme audit institutions: Can legislatures and civil society help? 

      van Zyl, Albert; Ramkumar, Vivek; de Renzio, Paolo (U4 Issue 2009:1, Research report, 2009-02-04)
      The gaps between approved budgets and the realisation of policy and development goals stand among key governance challenges in many developing countries. Supreme Audit Institutions (SAIs) play an important role in holding ...
    • Revenue administration and corruption 

      Fjeldstad, Odd-Helge (U4 Issue 2005:2, Research report, 2005-01-01)
      The aim of this U4 Issue paper is to identify and discuss major challenges, appropriate responses, and relevant tools for addressing corruption in revenue administrations. This text is part of the output from the U4 Focus ...
    • The basics of integrity in procurement 

      Heggstad, Kari K.; Frøystad, Mona (U4 Issue 2011:10, Research report, 2011-10-01)
      Why and how does corruption occur in procurement? Why is it important to prevent corruption in procurement? What are the main risks at various stages of the procurement process, and what can be done to mitigate them? ...
    • The budget process and corruption 

      Isaksen, Jan (U4 Issue 2005:3, Research report, 2005-01-01)
      In the interest of making aid effective, donors are increasingly stressing the importance of a good public financial management (PFM) system in partner countries. The budget process is a part of the PFM system which is ...