Research and Advisory Work on Taxation and Public Finance Management in Tanzania 1993-2023
CMI has been engaged in research and policy advice on taxation and public finance management in Tanzania for more than 30 years. The overarching objective of CMI’s research in this area is to generate knowledge on how the national and sub-national
governments can raise and manage domestic financial resources in ways that enhance their effectiveness and political legitimacy.
Our work has addressed a wide range of issues, including tax policy and administrative reforms; tax compliance; tax evasion and fiscal corruption; local government taxation and fiscal decentralization; natural resource taxation; and pre-colonial and colonial legacies of taxation.
Our research is primarily based on methods from economics and political science, but is also based on law, history, social anthropology, and psychology. We apply both qualitative and quantitative methods. Our data sources include administrative data from the Tanzania Revenue Authority, Zanzibar Revenue Authority and Local Government Authorities, surveys of individuals and businesses, lab and field experiments, historical data, and interviews with national and
Most of our projects are designed and carried out in collaboration with local researchers and institutions in Tanzania. This has contributed to a good understanding of the context in which research is carried out, strengthened the relevance of the research to inform tax policy, and contributed to developing local research capacity.
This note provides an overview of projects and publications covering three decades of tax research in Tanzania.
Lobbying in tax policy making: The case of VAT-reform in Tanzania
Odd-Helge Fjeldstad and Lise Rakner
The politics of revenue bargaining: Triggers, processes, and outcomes
Chinese Buddhism in Africa: The Entanglement of Religion, Politics and Diaspora
Xuefei Shi, Hangwei Li
Formalization of sand mining in Dar es Salaam, Tanzania
Bert Suykens and Christina Shitima
Towards harmonised financing of frontline health service providers in Tanzania
Ottar Mæstad, Peter Binyaruka
Pre-colonial politics affects tax compliance in modern day Uganda
Merima Ali and Odd-Helge Fjeldstad
Lobbyism or bribery
Elgar Concise Encyclopedia of Corruption Law
Høyere skatter for de rike er en dårlig valgkampsak i Afrika