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Persistent link: https://www.econbiz.de/10011393797
This paper is organized as follows. In chapter two, Samson Bilangna and Marcellin Djeuwo from the Cameroon customs administration present the history and the outcomes of the performance measurement policy launched by their administra-tion: the General Directorate of Customs signed 'performance...
Persistent link: https://www.econbiz.de/10012566049
This paper presents a new methodology to detect corruption in customs and applies it to Madagascar’s main port. Manipulation of assignment of import declarations to inspectors is identified by measuring deviations from random assignment prescribed by official rules. Deviant declarations are...
Persistent link: https://www.econbiz.de/10012797667
This paper examines how providing better information to customs inspectors and monitoring their actions affects tax revenue and fraud detection in Madagascar. First, an instrumental variables strategy is used to show that transaction-specific, third-party valuation advice on a subset of...
Persistent link: https://www.econbiz.de/10012231519
This paper examines how providing better information to customs inspectors and monitoring their actions affects tax revenue and fraud detection in Madagascar. First, an instrumental variables strategy is used to show that transaction-specific, third-party valuation advice on a subset of...
Persistent link: https://www.econbiz.de/10012241202