• norsk
    • English
  • English 
    • norsk
    • English
  • Login
View Item 
  •   Home
  • Chr. Michelsens Institutt
  • Bora-import
  • View Item
  •   Home
  • Chr. Michelsens Institutt
  • Bora-import
  • View Item
JavaScript is disabled for your browser. Some features of this site may not work without it.

Controlling fiscal corruption. Theoretical approaches and illustrations from Tanzania

Fjeldstad, Odd-Helge
Working paper
Thumbnail
View/Open
WP1999.6 Odd.Helge-07192007_2.pdf (2.639Mb)
URI
http://hdl.handle.net/11250/2435747
Date
1999
Metadata
Show full item record
Collections
  • Bora-import [434]
Abstract
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 of tax collectors to engage in fraudulent behaviour. It is argued that divergent motivations of the individuals involved and imperfect information lie at the core of understanding these problems. Divergent motivations open up the door to strategic behaviour where agents are pursuing their personal goals, and not the success of the institution. This is a particular problem when information is asymmetric across individuals. Such informational asymmetries may be significant in the tax administration. The paper starts with a set of research questions based on empirical observations from local governments in Tanzania, and examines the fundamental ideas, basic assumptions and limitations of possible theoretical approaches to answering these questions.
Publisher
Chr. Michelsen Institute
Series
CMI Working paper
WP 1999: 6

Contact Us | Send Feedback

Privacy policy
DSpace software copyright © 2002-2019  DuraSpace

Service from  Unit
 

 

Browse

ArchiveCommunities & CollectionsBy Issue DateAuthorsTitlesSubjectsDocument TypesJournalsThis CollectionBy Issue DateAuthorsTitlesSubjectsDocument TypesJournals

My Account

Login

Statistics

View Usage Statistics

Contact Us | Send Feedback

Privacy policy
DSpace software copyright © 2002-2019  DuraSpace

Service from  Unit