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Corruption in Burundi is systemic. A five-month investigation of tax collectors reveals the rationale behind behaviours at the street level.

Key drivers of corruption risks in tax administration include overly complex tax regulations, a weak sanctioning regime, a lack of meritocratic recruitment, a lack of checks and balances, modes of tax…

Value chain analysis is a useful way to map corruption risks at sector level. However, to gain meaningful insights, it is necessary to conduct bespoke appraisals.