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- catalog abstract "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 the revenue authority model and the relevance of these in an African context characterised by scarcity of qualified tax officers, accountants and auditors, as well as clientilistic networks between political, bureaucratic and economic agents. Based on this analysis and in light of existing political, economic and administrative constraints, the study identifies options available for sustainable tax administrative reforms in the two countries. Issues of particular relevance for foreign assistance towards fighting fiscal corruption and strengthening tax administration are highlighted.".
- catalog contributor b13296669.
- catalog contributor b13296670.
- catalog contributor b13296671.
- catalog contributor b13296672.
- catalog contributor b13296673.
- catalog contributor b13296674.
- catalog created "[2003]".
- catalog date "2003".
- catalog date "[2003]".
- catalog dateCopyrighted "[2003]".
- catalog description "Includes bibliographical references.".
- catalog description "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 the revenue authority model and the relevance of these in an African context characterised by scarcity of qualified tax officers, accountants and auditors, as well as clientilistic networks between political, bureaucratic and economic agents. Based on this analysis and in light of existing political, economic and administrative constraints, the study identifies options available for sustainable tax administrative reforms in the two countries. Issues of particular relevance for foreign assistance towards fighting fiscal corruption and strengthening tax administration are highlighted.".
- catalog identifier "8280620621".
- catalog isPartOf "Report (Chr. Michelsens institutt) ; R2003:9.".
- catalog isPartOf "Report / Chr. Michelsen Institute, 0805-505X ; R2003:9".
- catalog issued "2003".
- catalog issued "[2003]".
- catalog language "eng".
- catalog publisher "Bergen, Norway : Chr. Michelsen Institute,".
- catalog spatial "Tanzania.".
- catalog spatial "Uganda.".
- catalog subject "Political corruption Tanzania.".
- catalog subject "Political corruption Uganda.".
- catalog subject "Tanzania Revenue Authority Corrupt practices.".
- catalog subject "Uganda Revenue Authority Corrupt practices.".
- catalog title "Autonomy, incentives and patronage : a study of corruption in the Tanzania and Uganda revenue authorities / Odd-Helge Fjeldstad, Ivar Kolstad, Siri Lange.".
- catalog type "text".