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Basic Administrative Processes

Sijbren Cnossen

in Modernizing VATs in Africa

Published in print:
2019
Published Online:
September 2019
ISBN:
9780198844075
eISBN:
9780191879722
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198844075.003.0017
Subject:
Economics and Finance, Macro- and Monetary Economics

Chapter 17 reviews various related but separable core administrative functions associated with the VAT: registration, filing, payment/collection, enforcement, and audit. It concludes with a brief ... More


Lending and the Development of Banks

Harold L. Cole

in Finance and Financial Intermediation: A Modern Treatment of Money, Credit, and Banking

Published in print:
2019
Published Online:
May 2019
ISBN:
9780190941697
eISBN:
9780190949068
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190941697.003.0012
Subject:
Economics and Finance, Macro- and Monetary Economics, Financial Economics

This chapter lays some of the early financial history and how various types of lending arrangements first arose. It examines various impediments to lending. It also explains Townsend’s auditing model ... More


Micro-Institutions as a Response to Weak Institutional Endowment: The Procurement Regulatory Authorities

Christine Léon de Mariz, Claude Ménard, and Bernard Abeillé

in Public Procurement Reforms in Africa: Challenges in Institutions and Governance

Published in print:
2014
Published Online:
October 2014
ISBN:
9780198714910
eISBN:
9780191783098
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198714910.003.0010
Subject:
Economics and Finance, Macro- and Monetary Economics, Development, Growth, and Environmental

A central hypothesis of our analysis is that the constraints entrenched in the existing institutions pushed towards the emergence of alternative ways to govern procurement. The resulting ... More


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