Fighting Fiscal Corruption: Lessons From the Tanzania Revenue Authority
Fighting Fiscal Corruption: Lessons From the Tanzania Revenue Authority
复制标题
打击财政腐败：坦桑尼亚税务局的经验教训
DOI：
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发表时间：
2003
期刊：
影响因子：
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通讯作者：
O. Fjeldstad
中科院分区：
文献类型：
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作者：
O. Fjeldstad
在过去的十年中，几个非洲国家对税收管理和遏制腐败进行了全面的改革。首先，即使有相对较高的工资和良好的工作条件，在腐败需求很高的情况下，腐败也可能会继续蓬勃发展。服务是不现实的，可以为税率提供贿赂所获得的薪水，而无需大量的监控，工资增加可能会产生高度付费的税收解雇程序可能会导致更多的腐败税务人员在网络中运作，这也包括外部参与者。因为许多被解雇的人被招募到私营部门，这部分解释了为什么在新收入管理局的初始阶段所经历的积极进程。
Over the last decade, several African countries have undertaken comprehensive reforms of their tax administrations to increase revenue and curb corruption. This article examines recent experiences in the fight against corruption in the Tanzania Revenue Authority (TRA). Two lessons of broader relevance are highlighted. Firstly, even with relatively high wages and good working conditions, corruption may continue to thrive. In a situation where there is high demand for corrupt services, it is unrealistic to provide tax officers with pay rates that can compensate for the amount gained through bribery. Without extensive and effective monitoring, wage increases may produce not only a highly paid, but also a highly corrupt tax administration. Secondly, hiring and firing procedures may lead to more corruption. Corrupt tax officers often operate in networks, which also include external actors. These corruption networks seem to have been strengthened because many of those fired were recruited to the private sector as ‘tax experts’. This partly explains why the positive process experienced in the initial phase of the new revenue authority was later reversed. Copyright © 2003 John Wiley & Sons, Ltd.