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Report in External Series | 1999

Taxation, coercion and donors. A study of local government tax enforcement in Tanzania

(Paper prepared for the CMI/ World Bank Conference "Local level institutions: Social capital for development, Bergen, 5-7 May 1999)
Odd-Helge Fjeldstad (1999)
Bergen
CMI Report | 1998

Korrupsjon. En studie av skatteadministrasjonen i Tanzania

The primary concern of this study is to discuss the role of various economic factors in explaining the causes, consequences and scope of fiscal corruption in Tanzania. The emphasis is...
Kristin Bjerkeland (1998)
Bergen: Chr. Michelsen Institute (CMI Report R 1998:7) 90 p.
CMI Working Paper | 1998

Why people pay taxes. The case of development levy in Tanzania

This study sheds light on some of the factors underlying tax compliance in local authorities in Tanzania with the help of original survey data. We use the experience of the...
Odd-Helge Fjeldstad (1998)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 1998:5)
CMI Working Paper | 1996

Tax evasion and corruption in local governments in Tanzania: Alternative economic approaches

The primary concern of the paper is to discuss the role of various economic factors in explaining the mechanisms and degree of fiscal corruption and tax evasion in local governments...
Odd-Helge Fjeldstad (1996)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 1996:14)
CMI Working Paper | 1995

Taxation and tax reforms in Tanzania: A survey

This paper reviews the tax system in Tanzania, and gives particular attention to the tax reform proposals presented in the Report of the Presidential Commission on Taxation. In considering the...
Odd-Helge Fjeldstad (1995)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 1995:4) 35 p.
CMI Working Paper | 1995

Valued-added taxation in Tanzania?

Is Tanzania ready for a value-added tax (V AT)? The purpose of this paper is to answer this and other related questions that are often asked about value-added taxation in...
Odd-Helge Fjeldstad (1995)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 1995:5) 27 p.