Research for Development and Justice

Tax evasion and corruption in developing countries: A study of the revenue authorities in Tanzania and Uganda

Thematic group:

Geographic keywords: Africa: Tanzania, Uganda.

Client/funder: NORAD

Start date: Jun 2002 (Completed)

Project staff: Odd-Helge Fjeldstad (project leader), Ivar Kolstad, Siri Lange

The project focuses on corruption in tax administration. Reforms of tax administrations in Tanzania and Uganda in the 1990s, in the form of the establishment of semi-autonomous and well-funded revenue authorities, resulted in short term revenue increases. But these achievements have proved to be difficult to sustain in the longer run. After the initial success, revenues in percent of GDP are decreasing and the level of fiscal corruption seems to increase. The research aims to explore factors that may explain this trend. Two factors are highlighted; one is related to the limits of autonomy due to political interference, and the other to patterns of fiscal corruption.


Corruption and reform (Strategic Institute Programme)

Corruption in Tax Administration: Lessons from Institutional Reforms in Uganda
Odd-Helge Fjeldstad (2006)
in Susan Rose-Ackerman, ed.: International Handbook on the Economics of Corruption. Cheltenham: Edward Elgar pp. 484-511

Autonomy, incentives and patronage: a study of corruption in the Tanzania and Uganda Revenue Authorities
Odd-Helge Fjeldstad, Ivar Kolstad, Siri Lange (2003)
Bergen: Chr. Michelsen Institute (CMI Report R 2003:9) 84 p.

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