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Odd-Helge Fjeldstad and Kari K. Heggstad (2011). The tax systems in Mozambique, Tanzania and Zambia: capacity and constraints. Bergen: Chr. Michelsen Institute (CMI Report R 2011:3)

The purpose of this study is to systematise and analyse existing knowledge of the capacity and constraints of the tax systems in selected African countries, and to advice Norwegian authorities on how this knowledge can be translated into practical, effective and concrete development policies. This report focuses on Mozambique, Tanzania and Zambia. It examines current work to strengthening the tax systems in each of the three countries, identifies gaps and provides recommendations for Norwegian support for effective and accountable taxation.

Odd-Helge Fjeldstad

Research Professor, Coordinator: Tax and Public Finance