Combating Corruption in the Revenue Service: The Case of VAT Refunds in Bolivia
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.
See the theme pages on the U4 Anti-Corruption Resource Centre.
Les fondements de l'intégrité dans la passation des marchés
Kari K. Heggstad, Mona Frøystad
Responding to the challenges of supreme audit institutions: Can legislatures and civil society help?
Albert van Zyl, Vivek Ramkumar, and Paolo de Renzio
Integrity based approaches: combining rewards and sanctions works best
Guillaume Nicaise, David Jackson, Matthew Jenkins
U4 Director: “How I think when I talk about anti-corruption: porridge and berries, priors and biases”
Peter J. Evans