메뉴 건너뛰기




Volumn 31, Issue 1, 2004, Pages 59-88

Autonomous tax administration in sub-saharan africa: The case of the uganda revenue authority

Author keywords

Political economy; Revenue; Tax administration

Indexed keywords

ADMINISTRATIVE SYSTEM; AUTONOMY; FINANCIAL SYSTEM; TAX SYSTEM;

EID: 4644310852     PISSN: 08039410     EISSN: None     Source Type: Journal    
DOI: 10.1080/08039410.2004.9666264     Document Type: Article
Times cited : (32)

References (76)
  • 7
    • 0028582349 scopus 로고
    • Central bank independence: A political economy approach
    • Bowles, P., and White, G., 1994. ‘Central bank independence:a political economy approach’. The Journal of Development Studies, 31 (No. 2):235–264.
    • (1994) The Journal of Development Studies , vol.31 , Issue.2 , pp. 235-264
    • Bowles, P.1    White, G.2
  • 9
    • 0032784046 scopus 로고    scopus 로고
    • Controlling fiscal corruption
    • Chand, S. K., and Moene, K. O., 1999. ‘Controlling fiscal corruption’. World Development, 27 (No. 7):1129–1140.
    • (1999) World Development , vol.27 , Issue.7 , pp. 1129-1140
    • Chand, S.K.1    Moene, K.O.2
  • 15
    • 0034874022 scopus 로고    scopus 로고
    • Revenue authorities: Are they the right vehicle for improved tax administration?
    • Devas, N., Delay, S., and 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
  • 16
    • 0343337231 scopus 로고    scopus 로고
    • What does the “show case” show? Evidence of and lessons from adjustment in Uganda
    • Dijkstra, A. G., and K. van Donge, J., 2001. ‘What does the “show case” show? Evidence of and lessons from adjustment in Uganda’. World Development, 29 (No. 5):841–863.
    • (2001) World Development , vol.29 , Issue.5 , pp. 841-863
    • Dijkstra, A.G.1    K. van Donge, J.2
  • 18
    • 84965395244 scopus 로고
    • Political economy and comparative central banking
    • Epstein, G., 1992. ‘Political economy and comparative central banking’. Review of Radical Political Economy, 24 (No. 1):1–30.
    • (1992) Review of Radical Political Economy , vol.24 , Issue.1 , pp. 1-30
    • Epstein, G.1
  • 20
    • 0141637431 scopus 로고    scopus 로고
    • Fighting fiscal corruption: Lessons from the Tanzania revenue authority
    • Fjeldstad, Odd-Helge. 2003. ‘Fighting fiscal corruption:lessons from the Tanzania revenue authority’. Public Administration and Development, 23 (No. 2):165–175.
    • (2003) Public Administration and Development , vol.23 , Issue.2 , pp. 165-175
    • Fjeldstad, O.-H.1
  • 23
    • 0003224236 scopus 로고    scopus 로고
    • Tax revenue in sub-Saharan Africa: Effects of economic policies and corruption
    • Washington
    • Ghura, D., 1998. “ ‘Tax revenue in sub-Saharan Africa:effects of economic policies and corruption’ ”. In IMF Working Paper, 98/135 Washington
    • (1998) IMF Working Paper, 98/135
    • Ghura, D.1
  • 29
    • 0034833940 scopus 로고    scopus 로고
    • Post-conditionality politics and administrative reform: Reflections on the cases of Uganda and Tanzania
    • Harrison, G., 2001. ‘Post-conditionality politics and administrative reform:reflections on the cases of Uganda and Tanzania’. Development and Change, 32:657–679.
    • (2001) Development and Change , vol.32 , pp. 657-679
    • Harrison, G.1
  • 30
    • 33749391200 scopus 로고
    • The design of economic reforms in the context of political liberalisation: The experiences of Mozambique, Senegal and Uganda
    • Harvey, C., and Robinson, M., 1995. “ ‘The design of economic reforms in the context of political liberalisation:the experiences of Mozambique, Senegal and Uganda’ ”. In Discussion Paper, No. 353, Institute of Development Studies.
    • (1995) Discussion Paper, No. 353, Institute of Development Studies.
    • Harvey, C.1    Robinson, M.2
  • 31
    • 0033368593 scopus 로고    scopus 로고
    • Ugandan relations with Western donors in the 1990s: What impact on democratisation?’ Journal
    • Hauser, E., 1999. ‘Ugandan relations with Western donors in the 1990s:what impact on democratisation?’ Journal. of Modern African Studies, 37 (No. 4):621–641.
    • (1999) Modern African Studies , vol.37 , Issue.4 , pp. 621-641
    • Hauser, E.1
  • 33
    • 0027470553 scopus 로고
    • Public enterprise reform: Managerial autonomy, accountability and performance contracts
    • Islam, N., 1993. ‘Public enterprise reform:managerial autonomy, accountability and performance contracts’. Public Administration and Development, 13:129–152.
    • (1993) Public Administration and Development , vol.13 , pp. 129-152
    • Islam, N.1
  • 34
    • 22044444845 scopus 로고    scopus 로고
    • “No-party democracy” in Uganda
    • Kasfir, N., 2001. ‘“No-party democracy” in Uganda’. Journal of Democracy, 9 (No. 2):49–63.
    • (2001) Journal of Democracy , vol.9 , Issue.2 , pp. 49-63
    • Kasfir, N.1
  • 36
    • 4644317703 scopus 로고    scopus 로고
    • Measuring tax performance among East African Countries
    • Katusiime, F. M., 2003. ‘Measuring tax performance among East African Countries’. URA Fiscal Bulletin, 2 (No. 1):1–50.
    • (2003) URA Fiscal Bulletin , vol.2 , Issue.1 , pp. 1-50
    • Katusiime, F.M.1
  • 37
    • 0003627699 scopus 로고    scopus 로고
    • When does delegation improve credibility?: Central bank independence and the separation of powers
    • Oxford
    • Keefer, P., and Stasavage, D., 1998. “ ‘When does delegation improve credibility?:central bank independence and the separation of powers’ ”. In CSAE Working paper series, No. 98–18 Oxford
    • (1998) CSAE Working paper series, No. 98–18
    • Keefer, P.1    Stasavage, D.2
  • 40
    • 4644325000 scopus 로고    scopus 로고
    • Adamolekun
    • Kisubi, M., 1999. ‘Uganda’ Edited by:Adamolekun.
    • (1999) Uganda
    • Kisubi, M.1
  • 41
    • 11644268931 scopus 로고    scopus 로고
    • Cleaning up and invigorating the civil service
    • Klitgaard, R., 1997. ‘Cleaning up and invigorating the civil service’. Public Administration and Development, 17 (No. 5):487–509.
    • (1997) Public Administration and Development , vol.17 , Issue.5 , pp. 487-509
    • Klitgaard, R.1
  • 44
    • 84936628583 scopus 로고
    • Berkeley: University of California Press
    • Levi, M., 1988. On rule and revenue Berkeley:University of California Press.
    • (1988) On rule and revenue
    • Levi, M.1
  • 45
    • 4644241665 scopus 로고    scopus 로고
    • Washington: World Bank, (dated 10–3-2003)
    • Manning, N., and Matsuda, Y., 2000. ‘Difficulties with autonomous agencies’ Washington:World Bank. www1.worldbank.org/publicsector/civilservice/autonomous (dated 10–3-2003)
    • (2000) Difficulties with autonomous agencies
    • Manning, N.1    Matsuda, Y.2
  • 53
    • 84965400702 scopus 로고
    • Justification by works or by faith? Evaluating the new public management
    • Pollitt, C., 1995. ‘Justification by works or by faith? Evaluating the new public management’. Evaluation, 1 (No. 2):133–154.
    • (1995) Evaluation , vol.1 , Issue.2 , pp. 133-154
    • Pollitt, C.1
  • 55
    • 1342346227 scopus 로고    scopus 로고
    • Solutions when the solution is the problem: Arraying the disarray in development
    • Center for Global Development
    • Pritchett, L., and Woolcock, M., 2002. “ ‘Solutions when the solution is the problem:Arraying the disarray in development’ ”. In Working Paper No. 10 Center for Global Development.
    • (2002) Working Paper No. 10
    • Pritchett, L.1    Woolcock, M.2
  • 58
    • 85024070253 scopus 로고    scopus 로고
    • Designing a tax administration reform strategy: Experiences and guidelines’, IMF
    • Silvani, C., and Baer, K., 1997. “ ‘Designing a tax administration reform strategy:experiences and guidelines’, IMF ”. In Working Paper, No. 97/30, March.
    • (1997) Working Paper, No. 97/30, March.
    • Silvani, C.1    Baer, K.2
  • 61
    • 30644465224 scopus 로고    scopus 로고
    • Revenue authorities—a comparison of the experience of Ghana and East African countries
    • Terkper, S., 1999. “ ‘Revenue authorities—a comparison of the experience of Ghana and East African countries’ ”. In International Bureau of Fiscal Documentation, April 1999 171–179.
    • (1999) International Bureau of Fiscal Documentation, April 1999 , pp. 171-179
    • Terkper, S.1
  • 62
    • 0034925662 scopus 로고    scopus 로고
    • Understanding taxation in poor African countries: A critical review of selected perspectives
    • Therkildsen, O., 2001. ‘Understanding taxation in poor African countries:a critical review of selected perspectives’. Forum for Development Studies, 28 (No. 1):99–125.
    • (2001) Forum for Development Studies , vol.28 , Issue.1 , pp. 99-125
    • Therkildsen, O.1
  • 65
    • 4644296572 scopus 로고    scopus 로고
    • Kampala: Uganda Revenue Authority
    • Uganda Revenue Authority. 2002. URA Corporate Plan Kampala:Uganda Revenue Authority.
    • (2002) URA Corporate Plan
  • 69
    • 85011510931 scopus 로고    scopus 로고
    • The institutional paradoxes of monetary orthodoxy: Reflections on the political economy of central bank independence
    • Watson, M., 2002. ‘The institutional paradoxes of monetary orthodoxy:reflections on the political economy of central bank independence’. Review of International Political Economy, 9 (No. 1):183–196.
    • (2002) Review of International Political Economy , vol.9 , Issue.1 , pp. 183-196
    • Watson, M.1
  • 70
    • 0033410201 scopus 로고    scopus 로고
    • Democratisation or the democratisation of corruption? the case of Uganda
    • Watt, D., Flanary, R., and Theobald, R., 1999. ‘Democratisation or the democratisation of corruption? the case of Uganda’. Commonwealth and Comparative Policies, 37 (No. 3):37–64.
    • (1999) Commonwealth and Comparative Policies , vol.37 , Issue.3 , pp. 37-64
    • Watt, D.1    Flanary, R.2    Theobald, R.3
  • 71
    • 0011577222 scopus 로고
    • Bureaucrats in business: The economics and politics of government ownership
    • Washington: World Bank
    • World Bank. 1995. “ ‘Bureaucrats in business:the economics and politics of government ownership’ ”. In World Bank Policy Research Report Washington:World Bank.
    • (1995) World Bank Policy Research Report
  • 72
    • 0003396882 scopus 로고    scopus 로고
    • The state in a changing world
    • Washington: World Bank
    • World Bank. 1997. “ ‘The state in a changing world’ ”. In World Development Report Vol. 1997, Washington:World Bank.
    • (1997) World Development Report , vol.1997
  • 73
    • 4644328455 scopus 로고    scopus 로고
    • World Bank. 2001. ‘Autonomy and revenue boards’ www1.worldbank.org/publicsector/tax/autonomy.html
    • (2001) Autonomy and revenue boards
  • 74
    • 85024079466 scopus 로고    scopus 로고
    • Tax reform in Uganda: The introduction of value added tax’, Revised version, Entebbe: Uganda Revenue Authority
    • Zake, J., 1996. “ ‘Tax reform in Uganda:the introduction of value added tax’, Revised version, Entebbe:Uganda Revenue Authority. ”. In Newspapers and other material
    • (1996) Newspapers and other material
    • Zake, J.1
  • 76
    • 85024084205 scopus 로고    scopus 로고
    • URA press releases and pamphlets.


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.