Non-resource taxation in a resource rich setting: A broader tax base will enhance tax compliance in Tanzania
Huge reservoirs of natural gas have been discovered offshore the southern coast of Tanzania. The country might become a large producer of gas, and a potential exporter of liquefied natural gas (LNG) during the next decades. With this comes the promise of significant petro-revenues and prospects of natural gas-driven structural transformation, bringing with it improved economic and social conditions for the people of Tanzania. However, experiences from other countries suggest that it is challenging to turn natural resource wealth into improved welfare for the majority of citizens. In this brief, we focus on challenges related to the management of government revenues, particularly tax. We argue that continued efforts to expand the non-resource tax base is essential for successful management of the resource wealth.
This brief is based on a study that is joint work with Professors Alexander Cappelen and Bertil Tungodden, Department of Economics and The Choice Lab, NHH.
The Customer is King: Evidence on VAT Compliance in Tanzania
Odd-Helge Fjeldstad, Cecilia Kagoma, Ephraim Mdee, Ingrid Hoem Sjursen and Vincent Somville
Building tax systems in fragile states. Challenges, achievements and policy recommendations
Odd-Helge Fjeldstad, Morten Bøås, Julie Brun Bjørkheim, Frida Margrethe Kvamme
Regulatory Burdens in Tax Administration and Firms’ Compliance Costs in Africa
Alternatives to local content
Ivar Kolstad and Abel Kinyondo
Oxford Development Studies
The role of ICT in property tax administration: Lessons from Tanzania
William McCluskey, Chyi-Yun Huang
Når kan kvoteringsordninger for kvinner i politikken fjernes?
How does information about elite tax evasion affect political participation: Experimental evidence from Tanzania
Ivar Kolstad and Arne Wiig
Journal of Development Studies
Most people are not economists: Citizen preferences for corporate taxation
Odd-Helge Fjeldstad,Ivar Kolstad,Arne Wiig
Will REDD+ safeguards mitigate corruption? Qualitative evidence from Southeast Asia
Aled Williams, Kendra Dupuy
The Journal of Development Studies
Corruption and Wildlife Crime: A Focus on Caviar Trade
Louisa Musing, Lindsey Harris, Aled Williams, Rob Parry-Jones, Daan van Uhm, Tanya Wyatt