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Budget process
Government income and expenditure are determined and allocated in the budget process. This process is usually divided into four or five stages, and corruption may influence all of them.
Topic
Procurement
Guidance on how to implement procurement systems based on transparency, competition and integrity
Topic
Public financial management
Research on corruption and anti-corruption in all sides of public financial management – revenues, budgets and spending.
Topic
Public sector accounting
Weak procedures for managing the government’s financial transactions, assets, records, and reports can open up for corruption, embezzlement, and mismanagement of public resources. Good accounting…
Topic
Tax and revenue collection
Tax and revenue collection is an area open to damaging corruption. This is because taxation offers opportunities for both state officials and private actors to undermine government functions.
Topic
Auditing and financial control
Auditing and controls are essential parts of public financial management. Supreme Audit Institutions play a visible role, and support to strengthen these institutions has amplified. These institutions…
U4 Helpdesk Answer
Corruption and anti-corruption efforts in Nigeria’s electricity sector
Corruption in the Nigerian electricity sector disrupts its supply chain, leading to frequent outages, limited electricity access, biased investor selection, and consumer bribery demands. This…
5 October 2023
Natural resources and energy
Blog
The flipside of corruption: when anti-corruption becomes politicised
Anti-corruption practitioners must be alert to how their work can be undermined by those seeking to preserve power and influence
29 March 2022
U4 Issue
Rethinking anti-corruption in de-democratising regimes
De-democratisation is often disguised as an effort to strengthen government efficiency or enact anti-corruption measures. Practitioners need to rethink anti-corruption efforts in such regimes.
27 April 2021
Politics of anti-corruption
Development cooperation
U4 Issue
Tuning in to the politics of (anti-)corruption: astute interventions and deeper accountability
‘Bottom-up’ interventions from coalitions of anti-corruption practitioners can help build a critical mass against politicised corruption and support routes to genuine accountability.
30 March 2022
Politics of anti-corruption
Civil society
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