Tax evasion: a review of the literature
The purpose of the study is to provide an effective and easily accessible overview of the current state of tax evasion. The study reviews and summarises key literature on tax evasion, covering topics such as the prevalence of tax evasion; causes of tax evasion; areas of high risk of evasion; links with other types of crime, such as corruption; and effectiveness of counter evasion efforts.
Illicit Flows and Trade Misinvoicing: Are we looking under the wrong lamppost?
Comment to CMI insight number 5: Illicit Flows and Trade Misinvoicing: Are we looking under the wrong lamppost?
Non-resource taxation in a resource rich setting: A broader tax base will enhance tax compliance in Tanzania
Not so great expectations: Gas revenue, corruption and willingness to pay tax in Tanzania
Alexander Wright Cappelen, Odd-Helge Fjeldstad, Cornel Jahari, Donald Mmari, Ingrid Hoem Sjursen, Bertil Tungodden
Governance challenges in Tanzania’s natural gas sector: Unregulated lobbyism and uncoordinated policy
Odd-Helge Fjeldstad and Jesper Johnsøn
Corruption, natural resources and development: from resource curse to political ecology
Lack of consultation. Stakeholders’ perspectives on local content requirements in the petroleum sector in Tanzania
Espen Villanger (CMI), Abel Kinyondo (Repoa), Ingvild Hestad (CMI)