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Blog post | 2021

Customers play an important role in shaping firms’ VAT compliance

Odd-Helge Fjeldstad, Cecilia Kagoma, Ephraim Mdee, Ingrid Hoem Sjursen & Vincent Somville (2021)
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https://www.hhs.se/en/research/institutes/misum-startpage/outreach/academic-insights/customer-is-king/

Value added tax (VAT) is one of the main modes of raising tax revenue worldwide but has significantly underperformed as a revenue collection tool in Africa. Non-compliance by taxpayers is a major challenge. This Misum Academic Insight explores the extent to which Tanzanian businesses are VAT compliant and the factors explaining compliance.

Read more:
https://www.hhs.se/en/research/institutes/misum-startpage/outreach/academic-insights/customer-is-king/

Odd-Helge Fjeldstad

Research Professor, Coordinator: Tax and Public Finance
  • odd.fjeldstad@cmi.no
  • +47 40450010

Ingrid Hoem Sjursen

Senior Researcher
  • ingrid.sjursen@cmi.no
  • @IngridSjursen

Vincent Somville

Associated Senior Researcher
  • vincent.somville@cmi.no
  • +47 47 93 80 14
  • Democracy and Governance
  • Poverty
  • Tanzania

Also by this author:

Book Chapter | forthcoming 2022

Understanding Inequality Within Households

Ingvild Almås, Charlotte Ringdal and Ingrid Hoem Sjursen

Handbook of Labor, Human Resources and Population Economics

Report in External Series | 2021

Pre-colonial centralization and tax compliance norms in contemporary Uganda

Merima Ali and Odd-Helge Fjeldstad

See also:

CMI Brief | 2021

Towards harmonised financing of frontline health service providers in Tanzania

Ottar Mæstad, Peter Binyaruka

CMI Report | 2021

Direct Financing of Health Facilities. Experiences from financing reforms in Tanzania.

Ottar Mæstad, Jo Borghi, Farida Hassan, Eskindir Shumbullo Loha, John Maiba, Iddy Mayumana, Vincent Somville, Sarah Tobin, Peter Binyaruka

CMI Report | 2021

Direct health facility financing in Tanzania. Process evaluation. Phone Survey #3

Peter Binyaruka, Ottar Mæstad, Vincent Somville

CMI Report | 2021

Results-based financing in the health sector in Tanzania. Process evaluation. Phone Survey #2.

Peter Binyaruka, Ottar Mæstad, Vincent Somville

Blog post | Apr 2022

The Idea of a Clean and Efficient War Is a Dangerous Lie

Antonio De Lauri

CMI Working Paper | Mar 2022

Angola: Religion and repression

Inge Amundsen

Journal Article | Feb 2022

Youth Advantage Versus Gender Penalty: Selecting and Electing Young Candidates

Jana Belschner

Political Research Quarterly

Journal Article | Feb 2022

Women's judicial representation in Haiti: Unintended gains of statebuilding efforts

Marianne Tøraasen

Politics & Gender

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