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Corruption in Tax Administration: Lessons from Institutional Reforms in Uganda

In: International Handbook on the Economics of Corruption

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  • Odd-Helge Fjeldstad

Abstract

Economic research on corruption aims both to isolate the economic effects of quid pro quo deals between agents and third parties, and to suggest how legal and institutional reforms might curb harms and enhance benefits. In this comprehensive Handbook, top scholars in the field provide specially commissioned essays, both theoretical and empirical, exploring both types of research.

Suggested Citation

  • Odd-Helge Fjeldstad, 2006. "Corruption in Tax Administration: Lessons from Institutional Reforms in Uganda," Chapters, in: Susan Rose-Ackerman (ed.), International Handbook on the Economics of Corruption, chapter 17, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:3740_17
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    Citations

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    Cited by:

    1. Gans-Morse, Jordan & Borges, Mariana & Makarin, Alexey & Mannah-Blankson, Theresa & Nickow, Andre & Zhang, Dong, 2018. "Reducing bureaucratic corruption: Interdisciplinary perspectives on what works," World Development, Elsevier, vol. 105(C), pages 171-188.
    2. Leonardo Romeo & Paul Smoke, 2014. "The Political Economy of Local Infrastructure Planning," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1417, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    3. Andrews, Matt & Bategeka, Lawrence, 2013. "Overcoming the Limits of Institutional Reform in Uganda," WIDER Working Paper Series 111, World Institute for Development Economic Research (UNU-WIDER).
    4. Richard M. Bird, 2008. "The BBLR Approach to tax Reform in Emerging Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0804, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    5. Kent Eaton & Kai Kaiser & Paul J. Smoke, 2011. "The Political Economy of Decentralization Reforms : Implications for Aid Effectiveness," World Bank Publications - Books, The World Bank Group, number 2336.
    6. Matt Andrews & Lawrence Bategeka, 2013. "Overcoming the Limits of Institutional Reform in Uganda," WIDER Working Paper Series wp-2013-111, World Institute for Development Economic Research (UNU-WIDER).
    7. Seim, Line Tndel & Sreide, Tina, 2009. "Bureaucratic complexity and impacts of corruption in utilities," Utilities Policy, Elsevier, vol. 17(2), pages 176-184, June.
    8. Mohamed, Hazik, 2018. "Macro and Micro-level Indicators of Maqāṣid al- Sharī‘ah in Socio-Economic Development Policy and its Governing Framework," Islamic Economic Studies, The Islamic Research and Training Institute (IRTI), vol. 25, pages 19-44.
    9. Gedion Onyango, 2021. "Whistleblower protection in developing countries: a review of challenges and prospects," SN Business & Economics, Springer, vol. 1(12), pages 1-30, December.
    10. Matt Andrews, 2018. "Overcoming the limits of institutional reform in Uganda," Development Policy Review, Overseas Development Institute, vol. 36(S1), pages 159-182, March.
    11. Margaret Levi & Audrey Sacks, 2009. "Legitimating beliefs: Sources and indicators," Regulation & Governance, John Wiley & Sons, vol. 3(4), pages 311-333, December.
    12. Tahseen Ajaz & Eatzaz Ahmad, 2010. "The Effect of Corruption and Governance on Tax Revenues," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 49(4), pages 405-417.
    13. Pamela Jagger & Gerald Shively, 2015. "Taxes and Bribes in Uganda," Journal of Development Studies, Taylor & Francis Journals, vol. 51(1), pages 66-79, January.
    14. Edgar Kiser & Audrey Sacks, 2011. "African Patrimonialism in Historical Perspective," The ANNALS of the American Academy of Political and Social Science, , vol. 636(1), pages 129-149, July.
    15. Matt Andrews & Lawrence Bategeka, 2013. "Overcoming the limits of institutional reform in Uganda," Global Development Institute Working Paper Series esid-027-13, GDI, The University of Manchester.
    16. Matt Andrews & Lawrence Bategeka, 2013. "Overcoming the Limits of Institutional Reform in Uganda," CID Working Papers 269, Center for International Development at Harvard University.

    More about this item

    Keywords

    Economics and Finance; Law - Academic;

    JEL classification:

    • D73 - Microeconomics - - Analysis of Collective Decision-Making - - - Bureaucracy; Administrative Processes in Public Organizations; Corruption
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • J33 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Compensation Packages; Payment Methods
    • K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law
    • Z13 - Other Special Topics - - Cultural Economics - - - Economic Sociology; Economic Anthropology; Language; Social and Economic Stratification

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