Литература

Литература

Di John, Jonathan. 2006. «The Political Economy of Taxation and Tax Reform in Developing Countries.» UNU-WIDER Research Paper 2006/74. United Nations University – World Institute for Development Economics Research (July), http://www.wider.unu.edu/publications/publications.htm.

Fjeldstad, Odd-Helge. 2004. «To Pay or Not to Pay? Citizens’s Views on Taxation in Local Authorities in Tanzania.» WP 8, Chr. Michelsen Institute, Bergen, Norway.

Fjeldstad, Odd-Helge. 2005a. «Corruption in Tax Administration: Lessons from Institutional Reforms in Uganda.» CMI Working Paper. Chr. Michelsen Institute, Bergen, Norway. http://www.cmi.no/pdf/?file=/publications/2005/wp/wp2005–10.pdf.

Fjeldstad, Odd-Helge. 2005b. «Revenue Administration and Corruption.» U4 Issue 2:2005, Chr. Michelsen Institute, Bergen, Norway. http://www.u4.no/themes/pfm/u4issue2_05fjeldstad.pdf.

Fjeldstad, Odd-Helge, and B. Tungodden. 2003. «Fiscal Corruption: A Vice or a Virtue?» World Development 31 (8): 1459–1467.

Harrison, Graham, and Russell Krelove. 2005. «VAT Refunds: A Review of Country Experience.» IMF Working Paper WP/05/218, International Monetary Fund, Washington, DC (November).

Kidd, Maureen, and William Crandall. 2006. «Revenue Authorities: Issues and Problems in Evaluating Their Success.» International Monetary Fund, Washington, DC.

Klitgaard, Robert. 1988. Controlling Corruption. Berkeley: University of California Press.

Koromzay, Val. 2004. «Some Reflections on the Political Economy of Reform.» Comments presented to the International Conference on Economic Reforms for Europe: Growth Opportunities in an Enlarged European Union, Bratislava, Slovakia, March 18.

Leyton, Alberto, and Yasuhiko Matsuda. 2004. «Overcoming Informality in the Bolivian State: The First Generation Institutional and Governance Reviews and the National Integrity Plan.» Paper prepared for the Ninth International Congress of the Latin American Center of Administration for Development, Madrid, November 2–4.

Mann, Arthur J. 2004. «Are Semi-Autonomous Revenue Authorities the Answer to Tax Administration Problems in Developing Countries? – A Practical Guide.» Research Paper for the project «Fiscal Reform for Trade Liberalization,» U. S. Agency for International Development, Washington, DC (August).

Mookherjee, D. 1997. «Incentive Reforms in Developing Country Bureaucracies: Lessons from Tax Administration.» Paper prepared for the Annual Bank Conference on Developing Economics, World Bank, Washington, DC.

Pashev, Konstantin. 2005. «Corruption and Tax Compliance: Challenges to Tax Policy and Administration.» Center for the Study of Democracy Report 16, Sofia, http://www.csd.bg/fileSrs.php?id=1411.

Rose-Ackerman, Susan. 1999. Corruption in Government: Causes, Consequences, and Reform. Cambridge: Cambridge University Press.

Su?rez, Sa?l. 2004. «Evaluaci?n del proceso de devoluci?n impositiva.» National Tax Service, National Inspection Department, Technical Document, La Paz (June).

Taliercio, Robert. 2004. «Designing Performance: The Semi-Autonomous Revenue Authority Model in Africa and Latin America.» Policy Research Working Paper 3423, World Bank, Washington, DC.

Taliercio, Robert, and Michael Engelschalk. 2001. «Strengthening Peru’s Tax Agency.» PREM Notes 60, Poverty Reduction and Economic Management Network, World Bank, Washington, DC.

Zuleta, Juan Carlos. 2000. «Preface.» In Bolivia: From Patronage to a Professional State, Bolivia Institutional and Governance Review, vol. 1: Main Report. Report 20115-BO. Washington, DC: World Bank.