Corruption in tax administration: Lessons from institutional reforms in Uganda

International Handbook on the Economics of Corruption

Volumn , Issue , 2006, Pages 484-511

  Fjeldstad, O H Odd Helge ^a  

^a CHR MICHELSEN INSTITUTE   (Norway)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 69049120798     PISSN: None     EISSN: None     Source Type: Book    
DOI: None     Document Type: Chapter

References (61)

1. Barber, K. (1997), 'Popular reactions to the Petro-Naira', in K. Barber (ed.), Readings in African Popular Culture, Bloomington, IN: International African Institute in association with Indiana University Press, pp. 91-8.
2. Barbone, L., A. Das-Gupta, L. de Wulf and A. Hansson (1999), 'Reforming tax systems: the World Bank record in the 1990s', Policy Research Working Paper no. 2237 (November), Washington, DC: World Bank.
3. Besley, T. and J. McLaren (1993), 'Taxes and bribery: the role of wage incentives', Economic Journal, 103(416), 119-41.
4. British Broadcasting Corporation (BBC) (2002), 'Uganda roots out tax corruption', BBC News Online. 15, March, http://news.bbc.co.uk/1/hi/business/1873529.stm.
5. Bulir, A. and S. Moon (2003), 'Do IMF-programs help make fiscal adjustment more durable?', IMF Working Paper WP/2003/38, Washington, DC: International Monetary Fund.
6. Chabal, P. and J.-P. Daloz (1999), Africa Works. Disorder as Political Instrument, London: James Currey/Indiana University Press (African Issues Series, the International African Institute).
7. Chand, S.K. and K.O. Moene (1999), 'Controlling fiscal corruption', World Development, 27(7), 1129-40.
8. Cockcroft, A. and L. Legoretta (1998), 'National Integrity Survey 1998 Baseline. Uganda', unpublished document, Kampala: CIET International.
9. Coopers and Lybrand, Deloitte (CLD) (1991), 'Planning for a revenue authority for Uganda', Final Report (June), Kampala: Overseas Development Administration.
10. Das-Gupta, A. and D. Mookherjee (1998), Incentive and Institutional Reform in Tax Enforcement: An Analysis of Developing Country Experience, Oxford and New York: Oxford University Press.
11. Devas, N., S. Delay and M. Hubbard (2001), 'Revenue authorities: are they the right vehicle for improved tax administration?', Public Administration and Development, 21, 211-22.
12. Emerging Market Economies Ltd. (EME), in association with Consulting Africa (2000), 'DFID Evaluation of revenue projects case study: the Uganda Revenue Authority Project', Draft Report (March), Birmingham and Nairobi: Birmingham University and the MA Consulting Group.
13. Fjeldstad, O.-H. (2003), 'Fighting fiscal corruption: lessons from the Tanzania Revenue Authority', Public Administration and Development, 23(2), 165-75.
14. Fjeldstad, O.-H., I. Kolstad and S. Lange (2003), 'Autonomy, incentives and patronage. A study of corruption in the Tanzania and Uganda revenue authorities', CMI Report R 2003:9, Bergen: Chr. Michelsen Institute.
15. Fjeldstad, O.-H. and B. Tungodden (2003), 'Fiscal corruption: a vice or a virtue?', World Development, 31(8), 1459-67.
16. Frey, B.S. (1997), Not Just for the Money: An Economic Theory of Personal Motivation, Cheltenham, UK and Lyme, USA: Edward Elgar.
17. Gauthier, B. and R. Reinikka (2001), 'Shifting tax burdens through exemptions and evasion: an empirical investigation of Uganda', Policy Research Working Paper no. 2735 (December), Washington, DC: World Bank.
18. Gehlbach, S. (2001), 'Social networks and corruption', paper presented at the 2001 Meeting of the American Political Science Association, San Francisco.
19. Ghura, D. (1998), 'Tax revenue in Sub-Saharan Africa: effects of economic policies and corruption', IMF Working Paper 98/135, Washington, DC: International Monetary Fund.
20. Grindle, M.S. (1997), 'Divergent cultures? When public organisations perform well in developing countries', World Development, 25(4), 481-95.
21. Hadler, S.C. (2000), Best Practice in Tax Administration in Sub-Saharan Africa: A Handbook for Officials (June), Cambridge, MA: International Tax Program, Harvard Law School.
22. Harvey, C. and M. Robinson (1995), 'The design of economic reforms in the context of political liberalisation: the experiences of Mozambique, Senegal and Uganda', Discussion Paper no. 353, Brighton: Institute of Development Studies.
23. Jenkins, D. (2003), 'URA modernisation programme. proposed wider initiatives beyond the original LOG frame', mimeo (February), Kampala: Department for International Development (DFID).
24. Kasimbazi, E. (2003), 'Taxpayers' rights and obligations: analysis of implementation and enforcement mechanisms in Uganda', report developed for the Taxation, Aid and Democracy Programme. Copenhagen: Danish Institute for International Studies.
25. Katusiime, F.M. (2003), 'Measuring tax performance among East African countries', URA Fiscal Bulletin, 2(1), 1-50.
26. Mann, A. (2004), 'Are semi-autonomous revenue authorities the right answer to tax administration problems in developing countries? A practical guide', Report to USAID (August), Washington, DC.
27. McCourt, W. and M. Minogue (eds) (2001), The Internationalization of Public Management. Reinventing the Third World State, Cheltenham, UK and Northampton, MA, USA: Edward Elgar.
28. McLinden, G. (2005), 'Integrity in customs', in L. de Wulf and J.B. Sokol (eds), Customs Modernization Handbook, Washington, DC: World Bank, pp. 67-89.
29. Ministry of Finance (MoF) (1989), 'Recommendations for improved effectiveness of revenue collection', mimeo, Kampala.
30. Mitala, J. (2001), 'Public service reforms: Uganda's experience', paper presented to the Second Regional ConsultativeWorkshop on Public ServiceReforms, SOPALodge, Arusha, Tanzania.
31. Mookherjee, D. (1997), 'Incentive reforms in developing country bureaucracies. Lessons from tax administration', paper prepared for the Annual Bank Conference on Development Economics, World Bank, Washington, DC, April 30 and May 1 1997.
32. Moore, M. (1998), 'Death without taxes: democracy, state capacity, and aid dependency in the fourth world', in G. White and M. Robinson (eds), Towards a Democratic Developmental State, Oxford: Oxford University Press, pp. 84-121.
33. Mpagi, M.C. (2002), 'URA probe continues after Sebutinde's ends', The Monitor, 20 November. Musamali, G. (2002), 'Ogwal told to declare wealth', The New Vision, 23 November.
34. Mwenda, A. (2002), 'Tumukunde, Saleh, Kazini, Ogwal fail to declare wealth', The Monitor, 22 November.
35. Obwona, M. and A. Muwonge (2002), 'The efficiency and effectiveness of the revenue administration in Uganda', paper prepared for the Taxation, Aid and Democracy Research Programme, Chr. Michelsen Institute and Centre for Development Studies, Bergen and Copenhagen.
36. Olivier de Sardan, J.P. (1999), 'A moral economy of corruption in Africa?', Journal of Modern African Studies, 37(1), 25-52.
37. Osike, F. (2002), 'Salim Saleh, Tumukunde yet to declare wealth', The New Vision, 22 November. Platteau, J.-P. (2000), Institutions, Social Norms, and Economic Development, Amsterdam: Harwood Academic Publishers.
38. Rauch, J.E. and P.B. Evans (2000), 'Bureaucratic structure and bureaucratic performance in less developed countries', Journal of Public Economics, 75(1), 49-71.
39. Republic of Uganda (1983), The Report of the Public Service Salaries Review Commission, 1980-1982, under the chairmanship of Prof. S. Tulya-Muhika. Kampala: Government Printers.
40. Republic of Uganda (1990), Report of the Public Service Review and Reorganisation Commission, 1989-1990, Main report, Vol. I, under the chairmanship of Dr N.T. Clerk, Entebbe: Government Printers.
41. Republic of Uganda (1991), 'The Uganda Revenue Authority Statute, 1991', Uganda Gazette no. 36, Statute Supplement no. 5 (16 August 1991), Entebbe: Government Printers.
42. Republic of Uganda (1998), 'Amendment of the Uganda Revenue Authority Finance Act, 1998', Entebbe: Government Printers.
43. Rose-Ackerman, S. (1998), 'Bribes and Gifts', in A. Ben-Ner and L. Putterman (eds), Economics, Values, and Organization, Cambridge, UK: Cambridge University Press, pp. 296-338.
44. Rose-Ackerman, S. (1999), Corruption and Government: Causes, Consequences, and Reform, Cambridge, UK: Cambridge University Press.
45. Rothstein, B. (1998), Just Institutions Matter: The Moral and Political Logic of the Universal Welfare State, Cambridge: Cambridge University Press.
46. Silvani, C. and K. Baer (1997), 'Designing a tax administration reform strategy: experiences and guidelines', IMF Working Paper no. 97/30 (March), Washington, DC: International Monetary Fund.
47. Slemrod, J. (2003), 'Trust in public finance', in S. Cnossen and H.-W. Sinn (eds), Public Finance and Public Policy in the New Century, Cambridge, MA: MIT Press, pp. 49-88.
48. Smith, D.J. (2003), 'Patronage, per diems and the "workshop mentality": the practice of family planning programs in south-eastern Nigeria', World Development, 31(4), 703-15.
49. Stotsky J.G. and A. WoldeMariam (1997), 'Tax effort in Sub-Saharan Africa', IMF Working Paper 97/107 (September), Washington, DC: International Monetary Fund.
50. Taliercio, R. Jr (2002), 'Designing performance: the semi-autonomous revenue authority model in Africa and Latin-America', mimeo (September), Washington, DC: World Bank.
51. Taliercio, R. Jr (2004), 'Administrative reform as credible commitment: the impact of autonomy on revenue authority performance in Latin America', World Development, 32 (2), 213-32.
52. Tanzi V. and A. Pellechio (1997), 'The reform of tax administration', in C. Clague (ed.), Institutions and Economic Development, Baltimore, MD and London: Johns Hopkins University Press, pp. 273-92.
53. Terpker, S. (1999), 'Revenue authorities - a comparison of the experiences of Ghana and East African countries', Bulletin for International Fiscal Documentation, 53(4), 171-9, International Bureau of Fiscal Documentation, Amsterdam.
54. Therkildsen, O. (2004), 'Autonomous tax administration in Sub-Saharan Africa: the case of the Uganda Revenue Authority', Forum for Development Studies, 31(1), 59-88.
55. Tripp, A.M. (2001), 'The politics of autonomy and cooptation in Africa: the case of the Ugandan Women's Movement', Journal of Modern African Studies, 39(1), 101-28.
56. Uganda Revenue Authority (URA) (2002), Corporate Plan 2002/03-2006/07, Kampala: www.ugrevenue.com/corporate_plan/.
57. Wade, R. (1982), 'The system of administrative and political corruption: canal irrigation in South India', Journal of Development Studies, 18(3), 287-328.
58. Waller, M. (2000), 'Review of integrity management of staff in the Ghana, Tanzania and Uganda revenue authorities', Transparency International Working Paper (June), Berlin, www.transparency.org/working_papers/mwaller/integrity_management_review.html, 2 June 2002.
59. World Bank (1997), The State in a Changing World, World Development Report, Oxford: Oxford University Press for the World Bank.
60. Wulf, L. de (2005), 'Human resources and organizational issues in customs', in L. deWulf and J.B. Sokol (eds), Customs Modernization Handbook, Washington, DC:World Bank, pp. 31-50.
61. Zake, J. (1998), 'Services provided to the public by Uganda Revenue Authority: a perspective', in Inspectorate of Government and Friedrich Ebert Stiftung (eds), The Crusade Against Corruption in Uganda, Kampala: Friedrich Ebert Stiftung, pp. 66-80.