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6 publications:

Journal Article | Jan 2020

The Customer is King: Evidence on VAT Compliance in Tanzania

Value Added Tax (VAT) has emerged as one of the main modes of raising tax revenue worldwide, but has significantly underperformed as a revenue source in African countries. To improve...
Odd-Helge Fjeldstad, Cecilia Kagoma, Ephraim Mdee, Ingrid Hoem Sjursen, Vincent Somville (2020)
in World Development vol. 128
Report in External Series | 2018

The Customer is King: Evidence on VAT Compliance in Tanzania

Like governments in many other African countries, the Government of Tanzania has been striving to improve the effectiveness of its value added tax (VAT) regime by reducing tax evasion through...
Odd-Helge Fjeldstad, Cecilia Kagoma, Ephraim Mdee, Ingrid Hoem Sjursen and Vincent Somville (2018)
Brighton: International Centre for Tax and Development (ICTD) (ICTD Working Paper no. 83) 28 p.
CMI Brief | 2015

Shaping the tax agenda: Public engagement, lobbying and tax reform in Tanzania

Tax reforms are no longer the exclusive domain of the International Monetary Fund, external experts, and the Ministry of Finance. Increasingly, interest groups across Africa shape the tax agenda. Business...
Odd-Helge Fjeldstad, Prosper Ngowi, Lise Rakner (2015)
Bergen: Chr. Michelsen Institute (CMI Brief vol. 14 no. 5) 4 p.
CMI Brief | 2015

The Added Value of Value Added Tax: People are more willing to pay tax

Raising domestic tax revenues is a priority for most sub-Saharan African countries. But the tax bases in most African countries are undermined by widespread tax avoidance and evasion. A new...
Odd-Helge Fjeldstad,Thor Olav Iversen (2015)
Bergen: Chr. Michelsen Institute (CMI Brief vol. 14 no. 2) 4 p.
Report in External Series | 2015

Information Technology and Fiscal Capacity in a Developing Country: Evidence from Ethiopia

Governments in developing countries are typically constrained by a limited fiscal capacity to finance the provision of essential public goods – a constraint that has been cited as one of...
Merima Ali, Abdulaziz Shifa, Abebe Shimeles and Firew Woldeyes (2015)
(ICTD Working Paper no. 31)
U4 Brief | 2008

Combating Corruption in the Revenue Service: The Case of VAT Refunds in Bolivia

A recent and relatively successful anti-corruption strategy on value added tax refunds conducted in Bolivia, applied a process flow approach that appears to be powerful in preventing corruption in tax...
Juan Carlos Zuleta (2008)
Bergen: Chr. Michelsen Institute (U4 Brief 2008:14) 8 p.