The tax systems in Mozambique, Tanzania and Zambia: capacity and constraints
Strengthening the tax systems in developing countries is a key priority area for Norwegian development assistance. The purpose of this project is to systematise and analyse existing knowledge on taxation and tax administration in selected African countries, and to advice Norwegian authorities on how this knowledge can be translated into practical, effective and concrete development policies. Phase 1 of the project (2010-11) focused on Mozambique, Tanzania and Zambia, and examined current work to improving the tax systems in these countries, with an emphasis on natural resource taxation. Phase 2 (2011-12) focuses on (a) the ongoing institutional cooperation between the Norwegian Tax Administration (NTA) and the tax administrations in Mozambique (ATM), Tanzania (TRA) and Zambia (ZRA); and (b) tax compliance, with a particular focus on how to build a “taxpaying culture” and how to support organizations/networks that can contribute to increasing taxpayer engagement in these countries.