Combating Corruption in the Revenue Service: The Case of VAT Refunds in Bolivia
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OriginalversjonBergen: Chr. Michelsen Institute (U4 Brief 2008:14) 8 p.
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 approach identifies corruption vulnerabilities, generates measurable indicators and helps design remedial efforts, and it may well be replicated elsewhere. This U4 Brief summarizes the experiences from Bolivia, highlighting how improved inspection control contributed to reducing corruption in the National Tax Service and stemmed the loss of public funds.