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dc.contributor.authorZuleta, Juan Carlos
dc.date.accessioned2018-01-04T08:16:11Z
dc.date.available2018-01-04T08:16:11Z
dc.date.issued2008-05-21
dc.identifieroai:www.cmi.no:3040
dc.identifier.citationBergen: Chr. Michelsen Institute (U4 Brief 2008:14) 8 p.
dc.identifier.urihttp://hdl.handle.net/11250/2474596
dc.description.abstractA 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.
dc.language.isoeng
dc.publisherChr. Michelsen Institute
dc.relationU4 Brief
dc.relation2008:14
dc.relation.ispartofU4 Brief
dc.relation.ispartofseriesU4 Brief 2008:14
dc.relation.urihttps://www.cmi.no/publications/3040-combating-corruption-in-the-revenue-service
dc.subjectCorruption
dc.subjectRevenue Administration
dc.subjectPublic Financial Management
dc.subjectPublic Financial Management and Procurement
dc.subjectBolivia
dc.titleCombating Corruption in the Revenue Service: The Case of VAT Refunds in Bolivia
dc.typeReport


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