Browsing Chr. Michelsens Institutt by Subject "Tax administration"
Now showing items 1-9 of 9
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Autonomy, Incentives and Patronage. A Study of Corruption in the Tanzania and Uganda Revenue Authorities
(Research report, Research report, 2003)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 ... -
Controlling fiscal corruption. Theoretical approaches and illustrations from Tanzania
(CMI Working paper, Working paper, 1999)The primary concern of this paper is to discuss the role of various economic factors in explaining corruption in tax administration. The emphasis is on how the incentive structure of the tax system affects the decisions ... -
Corruption in tax administration: Lessons from institutional reforms in Uganda
(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 ... -
Fighting fiscal corruption: The case of the Tanzania Revenue Authority
(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?
(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 decentralisation in Tanzania: For better or for worse?
(CMI Working paper, Working paper, 2001)Tanzania is currently implementing a local government reform aimed at improving public service delivery. An important component of the reform is to increase the fiscal autonomy of local authorities. This policy is encouraged ... -
Local government taxation and tax administration in Tanzania
(Research report, Research report, 1999)Local taxes represent less than 5 per cent 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 ... -
Revenue Authorities and State Capacity in Anglophone Africa
(CMI Working paper, Working paper, 2008)Since the early 1990s, many countries in Anglophone Africa have established (semi-) autonomous revenue authorities (ARAs), organisationally distinct from ministries of finance, with some real operational autonomy, and with ... -
The pursuit of integrity in customs: Experiences from sub-Saharan Africa
(CMI Working Paper, Working paper, 2009)This paper examines recent experiences from sub-Saharan Africa in combating corruption in customs. It argues that integrity reforms have been too focused on reforming formal institutions, and too little attention has been ...