Corruption in Tax Administration: Lessons from Institutional Reforms in Uganda
Over the past two decades many developing countries have implemented comprehensive reforms of their tax administrations in order to increase revenue and curb corruption. This paper examines recent experiences in the fight against corruption in the Uganda Revenue Authority (URA). It argues that the technocratic remedies supported by donors have underplayed the degree to which progress in tax administration depends upon a thorough 'cultural change' in the public service. The motives of individual actors are often inextricably tied to the interests of the social groups to which they belong. In the URA patronage runs through networks grounded on ties of kinship and community origin. As such, people recognize the benefits of large extended families and strong kinship ties, even as their social and economic aspirations may be indisputably modern. This implies that such social relations may undermine formal bureaucratic structures and positions. If these problems, which are rooted in social norms and patterns of behavior rather than administrative features, are overlooked, the result may be to distort incentives. As a consequence, the government's commitment to reforming the tax administration may also be undermined.
|Date of creation:||2005|
|Date of revision:|
|Contact details of provider:|| Postal: P.O. Box 6033, N-5020 Bergen|
Phone: +47 55 57 40 00
Fax: +47 55 57 41 66
Web page: http://www.cmi.no
More information through EDIRC
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Besley, Timothy & McLaren, John, 1993. "Taxes and Bribery: The Role of Wage Incentives," Economic Journal, Royal Economic Society, vol. 103(416), pages 119-41, January.
- Astri Suhrke & Espen Villanger & Susan L. Woodward, 2005. "Economic Aid to Post-conflict Countries: A Methodological Critique of Collier and Hoeffler," CMI Working Papers WP 2005:4, CMI (Chr. Michelsen Institute), Bergen, Norway.
- Bjorvatn, Kjetil & Torsvik, Gaute & Tungodden, Bertil, 2004.
"How middle-men can undermine anti-corruption reforms,"
Working Papers in Economics
12/04, University of Bergen, Department of Economics.
- Kjetil Bjorvatn & Gaute Torsvik & Bertil Tungodden, 2005. "How Middle-men can Undermine Anti-corruption Reforms," CMI Working Papers WP 2005: 1, CMI (Chr. Michelsen Institute), Bergen, Norway.
- Arne Wiig, 2005. "Corporate Social Responsibility in the Angolan Oil Industry," CMI Working Papers WP 2005: 8, CMI (Chr. Michelsen Institute), Bergen, Norway.
- Taliercio, Robert Jr., 2004. "Administrative Reform as Credible Commitment: The Impact of Autonomy on Revenue Authority Performance in Latin America," World Development, Elsevier, vol. 32(2), pages 213-232, February.
- Chand, Sheetal K. & Moene, Karl O., 1999.
"Controlling Fiscal Corruption,"
Elsevier, vol. 27(7), pages 1129-1140, July.
- Gauthier, Bernard & Reinikka, Ritva, 2001.
"Shifting tax burdens through exemptions and evasion - an empirical investigation of Uganda,"
Policy Research Working Paper Series
2735, The World Bank.
- Bernard Gauthier & Ritva Reinikka, 2006. "Shifting Tax Burdens through Exemptions and Evasion: an Empirical Investigation of Uganda," Journal of African Economies, Centre for the Study of African Economies (CSAE), vol. 15(3), pages 373-398, September.
- Odd-Helge Fjeldstad & Bertil Tungodden, 2001.
"Fiscal corruption: A vice or a virtue?,"
CMI Working Papers
WP 2001:13, CMI (Chr. Michelsen Institute), Bergen, Norway.
- Odd-Helge Fjeldstad & Florida Henjewele & Geoffrey Mwambe & Erasto Ngalewa & Knut Nygaard, 2004. "Local government finances and financial management in Tanzania," CMI Working Papers WP 2004: 7, CMI (Chr. Michelsen Institute), Bergen, Norway.
- Joel Slemrod, 2002. "Trust in Public Finance," NBER Working Papers 9187, National Bureau of Economic Research, Inc.
- Rauch, James E. & Evans, Peter B., 2000.
"Bureaucratic structure and bureaucratic performance in less developed countries,"
Journal of Public Economics,
Elsevier, vol. 75(1), pages 49-71, January.
- Rauch, James E & Evans, Peter B., 1999. "Bureaucratic Structure and Bureaucratic Performance in Less Developed Countries," University of California at San Diego, Economics Working Paper Series qt0sb0w38d, Department of Economics, UC San Diego.
- Espen Villanger & Anette Walstad Enes, 2004. "The role of participation and empowerment in income and poverty dynamics in Indonesia 1993-2000," CMI Working Papers WP 2004: 13, CMI (Chr. Michelsen Institute), Bergen, Norway.
When requesting a correction, please mention this item's handle: RePEc:chm:wpaper:wp2005-10. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Robert Sjursen)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.