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Combating Corruption in the Revenue Service: The Case of VAT Refunds in Bolivia

A recent and relatively successful anti-corruption strategy on value added tax refunds conducted in Bolivia, applied a process flow approach that appears to be powerful in preventing corruption in tax administration. This approach identifies corruption vulnerabilities, generates measurable indicators and helps design remedial efforts, and it may well be replicated elsewhere. This U4 Brief summarizes the experiences from Bolivia, highlighting how improved inspection control contributed to reducing corruption in the National Tax Service and stemmed the loss of public funds.

1 January 2008
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Zuleta, J.; (2008) Combating Corruption in the Revenue Service: The Case of VAT Refunds in Bolivia. Bergen: U4 Anti-Corruption Resource Centre, Chr. Michelsen Institute (U4 Brief )

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Juan Carlos Zuleta

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All views in this text are the author(s)’, and may differ from the U4 partner agencies’ policies.

This work is licenced under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International licence (CC BY-NC-ND 4.0)

Keywords


Bolivia, public financial management, public financial management, corruption, public financial management