161 - 180 of 199 items matching your search:
Project | Jan 2011 - Oct 2014
In 2008, on a piloting basis, a new system for property tax collection was introduced in some municipalities in Dar es Salaam. While the municipalities ...
Taxation, property tax, Tanzania
Project | Jan 2003 - Dec 2004
Jan Isaksen is engaged in this project that deals with the management of benefit streams from natural resources in African developing countries. ...
Benefit Streams Management, natural resources, mines, taxation, Africa: Botswana, Namibia
Hugo Stokke is a political scientist focusing on human rights research.
Human rights (social and economic), political theory, development aid, nation building, poverty reduction, identity, child labour, Asia: Thailand, Malaysia, Sri Lanka, Nepal, Pakistan, India, Singapore., Europe: Nordic countries, Western Balkans
Journal Article | Apr 2019
African colonial history suggests that British colonial rule may have undermined state centralisation due to legacies of ethnic segregation ...
Colonial legacy, development, ethnicity, state capacity, Sub-Saharan Africa
CMI Brief | Jun 2019
A key problem facing revenue administrations in many developing countries is that they operate manual paper-based recording systems. This is ...
ICT, Property tax, Tax administration, Tanzania
Report in External Series | Jan 2018
This paper examines the effect of regulatory burdens related to tax administration on firms' compliance costs in Africa. Using cross-country ...
regulatory burden, tax administration, compliance costs, firms, Africa, Africa
CMI Working Paper | Jun 2018
This study offers an account of individual agency within a constructivist view of professional wrongdoing. The main contribution is a model ...
professional wrongdoing, constructivism, tax avoidance, wealth management
Impact Series | Oct 2018
Inefficiency and corruption used to be a trademark of the tax systems in many African countries. CMI research has influenced the way governments ...
Book Chapter | Nov 2017
Africa is a source of large-scale capital flight. The purpose of this paper is to shed light on how banks facilitate capital flight from Africa. ...
Capital flight, money laundering, tax havens, bank sector, Africa
Book Chapter | Nov 2017
This article examines how the use of tax havens affects tax moral and lobbying, and how tax havens form elites’ and other actors’ ...
Tax reform, lobbying, exemptions, Tanzania, Zambia
Constellations of Power and Authority in the Political Economy of Illegal Timber Extraction in BTAD, Assam
Journal Article | Jan 2017
This article seeks to comprehend the way the illegal timber economy in the Bodoland Territorial Autonomous Council (BTAD) in Assam is integrated ...
illegal logging, authority structure, commodity chain, ethnic conflict, burdened agency, political economy, India
Report in External Series | Jan 2016
This study examines factors that determine business people’s attitudes towards paying taxes in Ethiopia. Based on data obtained from a ...
Tax, compliance, perceptions, attitudes, rates, audit, penalty, Ethiopia
Sudan Report | Jan 2016
Sudan has undertaken decentralization reforms since the early 1990s, in a federal government system with three tiers: federal, state, and local ...
Sub-national revenue mobilisation, local government, taxation, tax reform, intergovernmental fiscal relations, Sudan
CMI Working Paper | Nov 2015
Limited fiscal capacity poses a significant challenge in developing countries. To mitigate this challenge, the adoption of electronic tax systems ...
Developing economy, fiscal capacity, information technology, taxation
Report in External Series | Feb 2015
Governments in developing countries are typically constrained by a limited fiscal capacity to finance the provision of essential public goods ...
Taxation, fiscal capacity, information technology, developing economy, Ethiopia
Steuern: Besser abkassieren. Afrikanische Regierungen braauchen mehr eigene Einnahmen. Auf welche Steuern sollen sie setzen?
Journal Article | Apr 2015
There is a growing interest among governments and development agencies to strengthen domestic revenue mobilisation in developing countries. ...
Tax, tax reform, Sub-Saharan Africa
U4 Issue | Jan 2014
Tax revenue can help governments finance development and decrease reliance on foreign aid. But tax-motivated illicit financial flows – ...
international drivers of corruption
Angola Brief | Sep 2014
The Angolan Parliament has recently approved a comprehensive set of new tax legislation as part of the ongoing non-oil tax reform. An amnesty ...
Tax amnesty, tax reform, Angola
CMI Report | Sep 2012
The Revenue Authorities of Mozambique, Tanzania and Zambia have initiated a partnership for capacity building with the Norwegian Tax Administration ...
Taxation, Technical assistance, Tax administration, Mozambique, Tanzania, Zambia
Towards fiscal self-reliance: Capacity building for domestic revenue enhancement in Mozambique, Tanzania and Zambia (workshop report)
Commissioned Report | May 2011
The workshop Toward fiscal self-reliance: Capacity building for domestic revenue enhancement in Mozambique, Tanzania and Zambia took place in ...
Taxation, tax administration, tax reform, state building, Mozambique, Tanzania, Zambia