메뉴 건너뛰기




Volumn 23, Issue 2, 2003, Pages 165-175

Fighting fiscal corruption: Lessons from the Tanzania revenue authority

Author keywords

[No Author keywords available]

Indexed keywords

ADMINISTRATIVE FRAMEWORK; CORRUPTION; FISCAL POLICY; TAX REFORM;

EID: 0141637431     PISSN: 02712075     EISSN: None     Source Type: Journal    
DOI: 10.1002/pad.278     Document Type: Article
Times cited : (88)

References (47)
  • 2
    • 0036676031 scopus 로고    scopus 로고
    • Executive agencies in Tanzania: Liberalization and third world debt
    • Caulfield J. 2002. Executive agencies in Tanzania: liberalization and third world debt. Public Administration and Development 22: 209-220.
    • (2002) Public Administration and Development , vol.22 , pp. 209-220
    • Caulfield, J.1
  • 3
    • 0032784046 scopus 로고    scopus 로고
    • Controlling fiscal corruption
    • Chand SK, Moene KO. 1999. Controlling fiscal corruption. World Development 27(7): 1129-1140.
    • (1999) World Development , vol.27 , Issue.7 , pp. 1129-1140
    • Chand, S.K.1    Moene, K.O.2
  • 4
    • 84937377739 scopus 로고    scopus 로고
    • New public management and development: The case of public service reform in Tanzania and Uganda
    • McCourt W, Minogue M (eds). Edward Elgar: Cheltenham
    • Clarke J, Wood D. 2001. New public management and development: the case of public service reform in Tanzania and Uganda. In The Internationalization of Public Management: Reinventing the Third World State, McCourt W, Minogue M (eds). Edward Elgar: Cheltenham; 70-89.
    • (2001) The Internationalization of Public Management: Reinventing the Third World State , pp. 70-89
    • Clarke, J.1    Wood, D.2
  • 7
    • 0034874022 scopus 로고    scopus 로고
    • Revenue authorities: Are they the right vehicle for improved tax administration?
    • Devas N, Delay S, Hubbard M. 2001. Revenue authorities: are they the right vehicle for improved tax administration? Public Administration and Development 21: 211-222.
    • (2001) Public Administration and Development , vol.21 , pp. 211-222
    • Devas, N.1    Delay, S.2    Hubbard, M.3
  • 8
    • 0003869119 scopus 로고    scopus 로고
    • Economic and Social Research Foundation (ESRF). Report submitted to the Government of Tanzania (May 14): Dar es Salaam
    • Economic and Social Research Foundation (ESRF). 1996. Budget proposal for 1996/97: a synthesis of views from the business community. Report submitted to the Government of Tanzania (May 14): Dar es Salaam.
    • (1996) Budget Proposal for 1996/97: A Synthesis of Views from the Business Xommunity
  • 9
    • 0141576305 scopus 로고    scopus 로고
    • Economic and Social Research Foundation (ESRF) and Front Against Corrupt Elements in Tanzania (FACEIT). Annual Report 2002. Final Report October 2002. Dar es Salaam
    • Economic and Social Research Foundation (ESRF) and Front Against Corrupt Elements in Tanzania (FACEIT). 2002. The state of corruption in Tanzania. Annual Report 2002. Final Report October 2002. Dar es Salaam.
    • (2002) The State of Corruption in Tanzania
  • 14
    • 0003224236 scopus 로고    scopus 로고
    • Tax revenue in sub-Saharan Africa: Effects of economic polices and corruption
    • International Monetary Fund: Washington, DC
    • Ghura D. 1998. Tax revenue in sub-Saharan Africa: effects of economic polices and corruption. IMF Working Paper 98/135. International Monetary Fund: Washington, DC.
    • (1998) IMF Working Paper 98/135
    • Ghura, D.1
  • 17
    • 0028602117 scopus 로고
    • Could privatization increase the efficiency of tax administration in less-developed countries?
    • Kiser E, Baker K. 1994. Could privatization increase the efficiency of tax administration in less-developed countries? Policy Studies Journal 22(3): 489-500.
    • (1994) Policy Studies Journal , vol.22 , Issue.3 , pp. 489-500
    • Kiser, E.1    Baker, K.2
  • 18
    • 0036076986 scopus 로고    scopus 로고
    • Taxpayers' rights in the context of governance: Tanzania
    • Luoga F. 2002. Taxpayers' rights in the context of governance: Tanzania. IDS Bulletin 33(3): 50-57.
    • (2002) IDS Bulletin , vol.33 , Issue.3 , pp. 50-57
    • Luoga, F.1
  • 19
    • 0001122255 scopus 로고
    • Tanzania: Resolute action
    • Hussain I, Faruquee R (eds). World Bank: Washington, DC
    • Mans D. 1994. Tanzania: resolute action. In Adjustment in Africa, Hussain I, Faruquee R (eds). World Bank: Washington, DC; 352-426.
    • (1994) Adjustment in Africa , pp. 352-426
    • Mans, D.1
  • 20
    • 0011632614 scopus 로고    scopus 로고
    • Mokoro Ltd. Oxford Policy Management Ltd. Report to DFID East Africa, Oxford
    • Mokoro Ltd, Oxford Policy Management Ltd. 2001. Sustainability of Government Revenue Policy in Tanzania. Report to DFID East Africa, Oxford.
    • (2001) Sustainability of Government Revenue Policy in Tanzania
  • 21
    • 0021075725 scopus 로고
    • Trends in civil service size and income in Tanzania, 1967-1982
    • Mukandala R. 1983. Trends in civil service size and income in Tanzania, 1967-1982. Canadian Journal of African Studies 17(2): 253-263.
    • (1983) Canadian Journal of African Studies , vol.17 , Issue.2 , pp. 253-263
    • Mukandala, R.1
  • 23
    • 0011643320 scopus 로고    scopus 로고
    • Enhancing transparency in tax administration in Tanzania
    • (March) Department of Economics University of Dar es Salaam: Dar es Salaam
    • Osoro NE, Mpango PI, Mwinyimvua HH. 1999. Enhancing transparency in tax administration in Tanzania. EAGER/PSG Research Report (March). Department of Economics, University of Dar es Salaam: Dar es Salaam.
    • (1999) EAGER/PSG Research Report
    • Osoro, N.E.1    Mpango, P.I.2    Mwinyimvua, H.H.3
  • 24
    • 0011644530 scopus 로고    scopus 로고
    • PriceWaterhouseCoopers. (Appendix B: Taxpayer survey). Dar es Salaam (restricted distribution)
    • PriceWaterhouseCoopers. 1998. Tanzania Revenue Authority: Corporate Plan 1998/9 to 2002/3 (Appendix B: Taxpayer survey). Dar es Salaam (restricted distribution).
    • (1998) Tanzania Revenue Authority: Corporate Plan 1998/9 to 2002/3
  • 25
    • 0001008542 scopus 로고    scopus 로고
    • Bribes and gifts
    • Putterman B-N (ed.). (Chapter II). Cambridge University Press: Cambridge
    • Rose-Ackerman S. 1998. Bribes and gifts. In Economics, Values, and Organization, Putterman B-N (ed.). (Chapter II). Cambridge University Press: Cambridge; 296-328.
    • (1998) Economics, Values, and Organization , pp. 296-328
    • Rose-Ackerman, S.1
  • 27
    • 0027060721 scopus 로고
    • Short-term mobilization for recurrent financing of rural local governments in Tanzania
    • Semboja J, Therkildsen O. 1992. Short-term mobilization for recurrent financing of rural local governments in Tanzania. World Development 20(8): 1101-1113.
    • (1992) World Development , vol.20 , Issue.8 , pp. 1101-1113
    • Semboja, J.1    Therkildsen, O.2
  • 29
    • 0003291773 scopus 로고    scopus 로고
    • Tax effort in sub-Saharan Africa
    • (September). International Monetary Fund: Washington, DC
    • Stotsky JG, WoldeMariam A. 1997. Tax effort in sub-Saharan Africa. IMF Working Paper 97/107 (September). International Monetary Fund: Washington, DC.
    • (1997) IMF Working Paper 97/107
    • Stotsky, J.G.1    WoldeMariam, A.2
  • 30
    • 0141799512 scopus 로고    scopus 로고
    • Unsustainable autonomous: Challenges to the revenue authority reform model in Latin America
    • San Francisco
    • Taliercio RR. 2001. Unsustainable autonomous: challenges to the revenue authority reform model in Latin America. Paper presented at the 2001 Meeting of the American Political Science Association: San Francisco.
    • (2001) The 2001 Meeting of the American Political Science Association
    • Taliercio, R.R.1
  • 33
    • 0141687892 scopus 로고    scopus 로고
    • Tanzania Revenue Authority (TRA). Taxpayer Education Department TRA Headquarters: Dar es Salaam
    • Tanzania Revenue Authority (TRA). 1999. Tax Administration and Structure in Tanzania. Taxpayer Education Department. TRA Headquarters: Dar es Salaam.
    • (1999) Tax Administration and Structure in Tanzania
  • 34
    • 0002633207 scopus 로고    scopus 로고
    • A primer on tax evasion
    • Tanzi V (ed.). (Chapter 10). Edward Elgar: Cheltenham
    • Tanzi V. 2000a. A primer on tax evasion. In Policies, Institutions and the Dark Side of Economics, Tanzi V (ed.). (Chapter 10). Edward Elgar: Cheltenham; 171-185.
    • (2000) Policies, Institutions and the Dark Side of Economics , pp. 171-185
    • Tanzi, V.1
  • 35
    • 0002912852 scopus 로고    scopus 로고
    • Corruption, governmental activities, and markets
    • Tanzi V. (ed.). (Chapter 6). Edward Elgar: Cheltenham
    • Tanzi V. 2000b. Corruption, governmental activities, and markets. In Policies, Institutions and the Dark Side of Economics, Tanzi V. (ed.). (Chapter 6). Edward Elgar: Cheltenham; 88-106.
    • (2000) Policies, Institutions and the Dark Side of Economics , pp. 88-106
    • Tanzi, V.1
  • 36
    • 0002359969 scopus 로고    scopus 로고
    • The reform of tax administration
    • Clague C (ed.). The Johns Hopkins University Press: Baltimore/London
    • Tanzi V, Pellechio A. 1997. The reform of tax administration. In Institutions and Economic Development, Clague C (ed.). The Johns Hopkins University Press: Baltimore/London; 273-292.
    • (1997) Institutions and Economic Development , pp. 273-292
    • Tanzi, V.1    Pellechio, A.2
  • 38
    • 0000364267 scopus 로고    scopus 로고
    • Do government wage cuts close budget deficits? Costs of corruption
    • Ul Hague N, Sahay R. 1996. Do government wage cuts close budget deficits? Costs of corruption. IMF Staff Papers 43: 754-778.
    • (1996) IMF Staff Papers , vol.43 , pp. 754-778
    • Ul Hague, N.1    Sahay, R.2
  • 39
    • 0141464655 scopus 로고
    • United Republic of Tanzania (URT). Tanzania Revenue Authority Act 1995. 24th October 1995. Government Printer: Dar es Salaam
    • United Republic of Tanzania (URT). 1995. Tanzania Revenue Authority Act 1995. Acts Supplement to the Gazette of the United Republic of Tanzania 76 (42), 24th October 1995. Government Printer: Dar es Salaam.
    • (1995) Acts Supplement to the Gazette of the United Republic of Tanzania , vol.76 , Issue.42
  • 44
    • 84925980620 scopus 로고
    • The system of administrative and political corruption: Canal irrigation in South India
    • Wade R. 1982. The system of administrative and political corruption: canal irrigation in South India. The Journal of Development Studies 18(3): 287-328.
    • (1982) The Journal of Development Studies , vol.18 , Issue.3 , pp. 287-328
    • Wade, R.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.