Approaches to curbing corruption in tax administration in Africa

Abstract

Query

What evidence is available regarding corruption in African tax administrations and what are the approaches and efforts undertaken (by tax administrators themselves and / or accountability actors) to combat this problem?

Summary

Approaches to fighting corruption in tax administration undertaken by governments in Africa often aim at addressing the main drivers of corruption. They include measures to enhance the autonomy and capacity of tax agencies, for example through the establishment of semi-autonomous tax agencies, higher salaries, measures to improve tax services and reduce tax-payers interactions with tax officials, by for instance investing in technology and tax-payer education, as well as measures to improve internal control and oversight and encourage informants to report corruption.

Citation

Martini, M. Approaches to curbing corruption in tax administration in Africa. U4 Anti-Corruption Resource Centre, CMI, Bergen, Norway (2014) 11 pp. [U4 Expert Answer 2014: 11]

Approaches to curbing corruption in tax administration in Africa

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