Peoples' views of taxation in Africa
The main objective of the project is to provide new insights into citizen’s attitudes and behaviour with respect to taxation in Africa, using nationally representative public opinion survey data from Afrobarometer Round 5 (fielded in 2011 and 2012). Attempts to broadening the tax base require better understanding of how the large majority of citizens perceive the tax system, and whether and how their tax behaviour is correlated with how they perceive the state with respect to service delivery, legitimacy etc. Important questions to assess are whether people perceive they are paying taxes or not, what they eventually pay, their views on tax administration and enforcement, and what factors underlie the individual’s decision whether to pay or evade taxes. Do economic and politically weaker groups tend to perceive taxation differently than more prosperous and influential groups? Findings have potentially important implications both for research and policy design.
Peoples' views of taxation in Africa: A review of research on determinants of tax compliance
Odd-Helge Fjeldstad, Collette Schulz-Herzenberg, Ingrid Hoem Sjursen
Citizens perceptions of taxation in Africa
Odd-Helge Fjeldstad and Collette Schulz-Herzenberg
Local Content in Tanzania’s Gas and Minerals Sectors: Who regulates?
Jesse Salah Ovadia
Taxing the urban boom in Tanzania: Central versus local government property tax collection
Odd-Helge Fjeldstad, Merima Ali, Lucas Katera
Theory and practise of decentralization by devolution: Lessons from a research programme in Tanzania (2002-13)
Odd-Helge Fjeldstad and Lucas Katera
Research and policy nexus: Perspectives from twenty years of policy research in Tanzania.
Lifting the Veil of Secrecy: Perspectives on International Taxation and Capital Flight from Africa
Odd-Helge Fjeldstad, Sigrid Klæboe Jacobsen, Peter Henriksen Ringstad, Honest Prosper Ngowi
Tax bargains in unlikely places: The politics of Zambian mining taxes
The Extractive Industries and Society
Beneficial openness? Weighing the costs and benefits of financial transparency
Non-resource taxation in a resource rich setting: A broader tax base will enhance tax compliance in Tanzania
Should developing countries establish petroleum funds?
The Energy Journal
Taxing the urban boom: property taxation in Africa
Odd-Helge Fjeldstad, Merima Ali, Tom Goodfellow
Property Taxation in Developing Countries
Merima Ali, Odd-Helge Fjeldstad, Lucas Katera