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Comment la contractualisation dans les administrations fiscales peut-elle limiter la corruption et la fraude ? Le cas des douanes camerounaises. How Can Performance Contracts in Revenue Administrations Limit Corruption and Bad Practices? The Case of Cameroon Customs

Author

Listed:
  • Thomas Cantens
  • Gaël Raballand
  • Samson Bilangna
  • Marcellin Djeuwo

Abstract

This article examines the effects of the introduction of ?performance contracts? in customs, from an experiment launched in Cameroon Customs in 2008. This is an original example of reform which transposes elements of New Public Management in the specific context of an administration that made the fight against corruption its first goal to increase its effectiveness. The analysis is based on quantitative data to study changes in individual behaviors and their macro effects on the global efficiency of the administration. Qualitative data were also collected from 2008 to 2011. Measurable results are positive on revenue collection, bad practices reduction and customs clearance time. Nevertheless, evaluation and contracting raise questions on the civil servants? representations of their institution and the law.

Suggested Citation

  • Thomas Cantens & Gaël Raballand & Samson Bilangna & Marcellin Djeuwo, 2012. "Comment la contractualisation dans les administrations fiscales peut-elle limiter la corruption et la fraude ? Le cas des douanes camerounaises. How Can Performance Contracts in Revenue Administration," Revue d’économie du développement, De Boeck Université, vol. 20(3), pages 35-66.
    • Handle: RePEc:cai:edddbu:edd_263_0035
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    Cited by:

    1. Cantens, Thomas & Kaminski, Jonathan & Kaminski, Jonathan & Raballand, Gael & Tchapa, Tchouawou, 2014. "Customs, brokers, and informal sectors : a Cameroon case study," Policy Research Working Paper Series 6788, The World Bank.
    2. Bob Rijkers & Leila Baghdadi & Gael Raballand, 2017. "Political Connections and Tariff Evasion Evidence from Tunisia," The World Bank Economic Review, World Bank, vol. 31(2), pages 459-482.
    3. Raballand, Gael & Rajaram, Anand, 2013. "Behavioral economics and public sector reform : an accidental experiment and lessons from Cameroon," Policy Research Working Paper Series 6595, The World Bank.

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