Programme
Taxation, aid and democracy: The evolution of tax systems in Namibia, Tanzania and Uganda
Client/funder:
Research Council of Norway
Start date:
Nov 1999 (Completed)
Project members:
Odd-Helge Fjeldstad (project leader), Lise Rakner, Bertil Tungodden, Knut Nygaard
Thematic research group:
Public Sector Reform
Geographical keywords:
Sub-Saharan Africa
Africa: Namibia, Tanzania, Uganda.
This research programme analysed the evolution and performance of tax systems in three African countries, Namibia, Tanzania and Uganda, in order to seek a deeper understanding of the present tax system, how it came to be, and what historical, political, economic and institutional forces have shaped it. Options available for tax policy making and implementation were also explored in light of political, economic, and administrative constraints. With its multidisciplinary design, primarily based in the disciplines of economics and political science, the programme helped to generate new insights on taxation in poor aid-dependent countries which are relevant for future tax reforms. Among the key findings are: (i) Rather than politically negotiated contracts about services in exchange for taxes between citizens and rulers ('democracy'), it is coercion, conflicts, and methods of tax collection that are central for the size of revenue mobilisation in poor countries. (ii) Administrative problems and political interference in the actual implementation of tax policies are often bigger obstacles to increased revenue than lack of political will to change tax policy. (iii) Given that central government taxes in the poorest countries only affect a relatively small number of people directly, while local government taxation has a much greater impact on individuals, the latter is central to a better understanding of state-citizen relations to the extent that such relations are influenced by taxation, which is the historical experience in Western countries.
Link: /research/tax/index.cfm
Publications
The pursuit of integrity in customs: Experiences from sub-Saharan Africa
Fjeldstad, Odd-Helge (2009)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 2009: 8) 14 p.
Vers plus d'éthique dans les douanes en Afrique subsaharienne; The pursuit of integrity in customs: experiences from sub-Saharan Africa
Fjeldstad, Odd-Helge (2009)
in Afrique Contemporaine vol. 230 no. 2 pp. 33-54
Revenue authorities and public authority in sub-Saharan Africa
Fjeldstad, Odd-Helge and Mick Moore (2009)
in Journal of Modern African Studies vol. 47 no. 1 pp. 1-18
Tax Reform and State Building in a Globalized World
Fjeldstad, Odd-Helge and Mick Moore (2008)
in Deborah Brautigam, Odd-Helge Fjeldstad and Mick Moore: Taxation and State Building in Developing Countries. Cambridge : Cambridge University Press pp. 235-260
Mass Taxation and State-Society Relations in East Africa
Fjeldstad, Odd-Helge and Ole Therkildsen (2008)
in Deborah Brautigam, Odd-Helge Fjeldstad and Mick Moore: Taxation and State Building in Developing Countries. Cambridge : Cambridge University Press pp. 114 - 134
Taxation and State Building: Poor Countries in a Globalised World
Fjeldstad, Odd-Helge and Mick Moore (2007)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 2007: 11) 22 p.
New study hints on country's business barriers
Gumbo, Perege, Odd-Helge Fjeldstad, Ivar Kolstad and Knut Nygaard (2007)
The Guardian (Tanzania) 7 August 2007
Bribes, Taxes and Regulations: Business Constraints for Micro Enterprises in Tanzania
Fjeldstad, Odd-Helge, Ivar Kolstad and Knut Nygaard (2006)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 2006: 2) 17 p.
Corruption in Tax Administration: Lessons from Institutional Reforms in Uganda
Fjeldstad, Odd-Helge (2005)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 2005: 10) 22 p.
Taxation, aid and democracy. Research programme 2000-2003. Final report.
Fjeldstad, Odd-Helge and Ole Therkildsen (2004)
Bergen: Chr. Michelsen Institute 19 p.
Tax reform and democratic accountability in sub-Saharan Africa
Rakner, Lise and Siri Gloppen (2003)
in Nicolas van de Walle, Nicole Ball and Vijaya Ramachandran: Beyond structural adjustment: the institutional context of African development . New York, N.Y.: Palgrave MacMillan pp. 77-100
Fiscal decentralisation in Tanzania. For better or for worse?
Fjeldstad, Odd-Helge (2003)
in Journal of Public Administration vol. 38 no. 2 June pp. 133-149
'Fiscal corruption: a vice or virtue': a reply
Fjeldstad, Odd-Helge and Bertil Tungodden (2003)
in World Development vol. 31 no. 8 pp. 1473-1475
Fiscal corruption: A vice or virtue?
Fjeldstad, Odd-Helge and Bertil Tungodden (2003)
in World Development vol. 31 no. 8 pp. 1459-1467
Taxation and tax reforms in developing countries: Illustrations from sub-Saharan Africa
Fjeldstad, Odd-Helge, Lise Rakner (2003)
Bergen: Chr. Michelsen Institute (CMI Report R 2003:6) 34 p.
Fighting fiscal corruption: Lessons from the Tanzania Revenue Authority
Fjeldstad, Odd-Helge (2003)
in Public Administration and Development vol. 23 no. 2 pp. 165-175
The politics of revenue mobilisation. Explaining continuity in Namibian tax policies.
Rakner, Lise (2002)
Windhoek: NEPRU (NEPRU Working Paper no. 86)
Accountability through tax reform? Reflections from Sub-Saharan Africa
Gloppen, Siri and Lise Rakner (2002)
in IDS Bulletin vol. 33 no. 3 pp. 30-40
Introduction: The new politics of taxation and accountability in developing countries
Rakner, Lise and Mick Moore (2002)
(IDS Bulletin vol. 33 no. 3) pp. 1-9
Collectors, councillors and donors: Local government taxation and state-society relations in Tanzania
Fjeldstad, Odd-Helge (2002)
(IDS Bulletin vol. 33 no. 3) pp. 21-29
Fighting fiscal corruption: The case of the Tanzania Revenue Authority
Fjeldstad, Odd-Helge (2002)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 2002:3) 15 p.
The politics of revenue mobilisation: Explaining continuity in Namibian tax policies
Rakner, Lise (2001)
in Forum for Development Studies vol. 28 no. 1 pp. 125-145
Skattepolitikk i Tanzania på 1900-tallet: Samspillet mellom staten, interessegrupper og bistandsaktørene
Rakner, Lise (2001)
in Den Ny Verden vol. 34 no. 3 pp. 79-93
Fiscal corruption: A vice or a virtue?
Fjeldstad, Odd-Helge and Bertil Tungodden (2001)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 2001:13) 12 p.
Taxation, coercion and donors. Local government tax enforcement in Tanzania
Fjeldstad, Odd-Helge (2001)
in The Journal of Modern African Studies vol. 39 no. 2 pp. 289-306
Fiscal decentralisation in Tanzania: For better or for worse?
Fjeldstad, Odd-Helge (2001)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 2001:10) 15 p.
La décentralisation fiscale en Tanzania: Pour le meilleur ou pour le pire?
Fjeldstad, Odd-Helge (2001)
in Afrique contemporaine no. 199 pp. 128-142
Donors turn blind eye to extortion in tax collection in Africa
Fjeldstad, Odd-Helge (2001)
in Development Today vol. 11 no. 8
Korrupsjon og skatteunndragelse i Tanzania: En studie av Tanzania Revenue Authority
Fjeldstad, Odd-Helge and Bertil Tungodden (2001)
in Den Ny Verden vol. 34 no. 3 pp. 55-78
Why people pay taxes: The case of the development levy in Tanzania
Fjeldstad, Odd-Helge and Joseph Semboja (2001)
in World Development vol. 29 no. 12 pp. 2059-2074
Why taxes matter for development.
Fjeldstad, Odd-Helge (2001)
in Republikein, Windhoek, Namibia vol. 15 November 2001
Who levies what taxes?
Fjeldstad, Odd-Helge (2001)
in Alta Folscher & Joachim Wehner (eds.): Budget watch. Cape Town: Institute for Democracy in South Africa (IDASA) pp. 4-5
Intergovernmental fiscal relations in the developing world: A review of issues
Fjeldstad, Odd-Helge (2001)
in Norman Levy & Chris Tapscott (eds.): Intergovernmental relations in South Africa: The challenges of co-operative government. Cape Town: Institute for Democracy in South Africa (IDASA) pp. 143-162
Namibia
Rakner, Lise (2000)
in Fellesrådets Afrika-årbok 2000-2001. Oslo: Solidaritet Forlag pp. 303-304
Taxation, aid and democracy. An agenda for research in African countries
Fjeldstad, Odd-Helge and Ole Therkildsen, with Lise Rakner and Joseph Semboja (2000)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 2000:4)
Dilemmas of fiscal decentralisation: A study of local government taxation in Tanzania
Fjeldstad, Odd-Helge and Jospeh Semboja (2000)
in Forum for Development Studies vol. 27 no. 1 pp. 7-41
Hvorfor folk betaler skatt: En studie av skatteadferd i kommuner i Tanzania
Fjeldstad, Odd-Helge (2000)
in Den Ny Verden vol. 33 no. 4 pp. 45-61
Presentations
Taxation and state-building: Lessons from tax reforms in poor countries
Fjeldstad, Odd-Helge (2008)
Presented at: Seminar on 'Taxation and development: Why taxes matter and the role of donors', Norad, Oslo, 12 March
Taxation, governance and state-building: Concepts and issues
Fjeldstad, Odd-Helge (2008)
Presented at: Seminar on 'Taxation and development: Why taxes matter and the role of donors', Norad, Oslo, 12 March
Taxation, aid and democracy: The evolution of tax systems in Africa.
Fjeldstad, Odd-Helge (2008)
Presented at: Final conference of the research programme Development Paths in the South. Research Council of Norway, Oslo, 10 March
