Corruption in Tax Administration: Lessons from Institutional Reforms in Uganda
Over the past two decades many developing countries have implemented comprehensive reforms of their tax administrations in order to increase revenue and curb corruption. This chapter examines recent experiences in the fight against corruption in the Uganda Revenue Authority (URA). It argues that the technocratic remedies supported by donors have underplayed the degree to which progress in tax administration depends upon a thorough "cultural change" in the public service. The motives of individual actors are often inextricably tied to the interests of the social groups to which they belong. In the URA, patronage runs through networks grounded on ties of kinship and community origin. As such, people recognize the benefits of large extended families and strong kinship ties, even as their social and economic aspirations may be indisputably modern. This implies that such social relations may undermine formal bureaucratic structures and positions. If these problems, which are rooted in social norms and patterns of behavior rather than in administrative features, are overlooked, the result may be to distort incentives. As a consequence, the government's commitment to reforming the tax administration may also be undermined.
The non-oil tax reform in Angola: Escaping from petroleum dependency?
Odd-Helge Fjeldstad, Aslak Orre and Francisco Paulo
The Extractive Industries and Society
Corruption and Anti-Corruption in Environmental and Resource Management
Luca Tacconi, David Aled Williams
Annual Review of Environment and Resources
Corruption in customs: How can it be tackled?
Odd-Helge Fjeldstad, Ernani Checcucci Filho and Gaël Raballand
Enhancing Government Effectiveness and Transparency: The Fight Against Corruption
Implications of the COVID-19 pandemic for revenue generation in poor African countries
Odd-Helge Fjeldstad and Ole Therkildsen
Household wellbeing and coping strategies in Africa during COVID-19 – Findings from high frequency phone surveys
Carlo Koos, Peter Hangoma, Ottar Mæstad
Pastoral Women in Town: The Case of the Migrant Fulbe in Sinja, Sudan
Elhadi Ibrahim Osman
European colonization and the corruption of local elites: the case of chiefs in Africa
Merima Ali, Odd-Helge Fjeldstad and Abdulaziz Shifa
Journal of Economic Behavior & Organization
A case study on corrupt practices in Rwanda provides useful lessons
Tackling petty corruption through social norms theory: lessons from Rwanda
Sur les routes de Kigali : évolution des pratiques de petite corruption