Taxation and local democracy under the oil state
This project combines research on taxation (upstream) and spending (downstream) at the local level in Angola. It will shed light on the overall direction in which the local governance system in Angola is evolving: towards a “developmental” system or a political control-and-spend system associated with the resource curse.
The overall objective is to contribute to the development of a local governance system which is based on a social fiscal contract between citizens and government. This involves taxation and expenditure systems that are perceived to be fair by citizens, locally embedded, well adapted to local needs and capacities and generally contributing to growth and social development.
In this project the researchers will revisit the municípios visited in Malanje, Luanda, Huíla and Benguela in order to assess the development since last field work. In addition, one to two new case studies will be added.
Tax amnesty in Angola: a fresh start or a vicious circle?
Odd-Helge Fjeldstad, Søren Kirk Jensen, Francisco Miguel Paulo
Pillars of fiscal decentralisation: Principles, international experiences and challenges for Angola [O fundamento fiscal da autarquia]
Reforming the non-oil tax system in Angola - mission impossible?
Odd-Helge Fjeldstad, Søren Kirk Jensen and Francisco Miguel Paulo
Opposition parties and local governance in contemporary Angola and Mozambique: Mechanisms of exclusion and domination
Aslak Jangård Orre
Political opposition in Sub-Saharan Africa
Capital flight from Africa - with a little help from the banks
Odd-Helge Fjeldstad and Kari K. Heggstad
Fuga de Capitais E a Política de Desenvolvimento a Favor dos Mais Pobres em Angola [Capital Flight and Pro-Poor Development Policy in Angola]
Autarquias em Angola: Qual o problema do gradualismo?
Aslak Jangård Orre
The role of banks in capital flight from developing countries
Approaches and effects of tax incentive systems: International experiences
Illicit financial flows, tax havens and development: International perspectives and initiatives
Human rights in Angola
Inge Amundsen (CMI), Cesaltina Abreu and Catarina Gomes (LAB)
The non-oil tax reform in Angola: Escaping from petroleum dependency?
Odd-Helge Fjeldstad, Aslak Orre and Francisco Paulo
The Extractive Industries and Society
Omdømmerisikoen for både Norge og Equinor bør tas opp til bred diskusjon
Arne Wiig, Rune Jansen Hagen, Ivar Kolstad
Customers play an important role in shaping firms’ VAT compliance
Odd-Helge Fjeldstad, Cecilia Kagoma, Ephraim Mdee, Ingrid Hoem Sjursen & Vincent Somville
Clergy in Politics: The Opportunistic Engagement of Faith-Based Organisations in Malawi's Politics
Joseph Chunga; Arne Tostensen
Journal of Religion in Africa