41 - 60 of 270 items matching your search:
CMI Working Paper | Jan 1995
This paper reviews the tax system in Tanzania, and gives particular attention to the tax reform proposals presented in the Report of the Presidential ...
Journal Article | Jan 2001
This paper examines factors determining tax compliance behavior in local authorities in Tanzania. The poll tax - locally named "development levy" - is ...
Commissioned Report | Jan 2010
Good Tax Governance (GTG) and more effective tax systems are central for sustainable development because they can: (i) mobilise the domestic tax base ...
Fishing at home and abroad: Access to waters in Niger's Central Delta and the effects of work migration
Book Chapter | Jan 2001
Fishing at home and abroad: Access to waters in Niger's Central Delta and the effects of work migra
Project | Feb - Sep 2017
The purpose of the study is to provide an effective and easily accessible overview of the current state of tax evasion. The study reviews and summarises ...
Tax evasion, tax compliance, economic crime, corruption
Project | Jan 2017 - Aug 2020
The TaxCapDev-network brings together Norwegian research institutes and university departments with projects, funded by the Research Council of Norway ...
Tax, tax havens, capital flows, development
U4 Issue | Jan 2014
Tax revenue can help governments finance development and decrease reliance on foreign aid. But tax-motivated illicit financial flows – tax ...
international drivers of corruption
Journal Article | Jul 2009
Donors demand that recipient country governments clean up their tax administration systems as a way of expanding state revenues and fighting corruption. ...
Taxation, tax exemptions, donors
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’ incentives ...
Tax reform, lobbying, exemptions, Tanzania, Zambia
Project | Aug 2010 - Jun 2012
Strengthening the tax systems in developing countries is a key priority area for Norwegian development assistance. The purpose of this project is to systematise ...
Taxation, tax reform, tax administration, natural resources, mining, Mozambique, Tanzania, Zambia
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 and donors ...
A universal preference for equality in health? Reasons to reconsider properties of applied welfare functions
Journal Article | Dec 2012
The literature on how to combine efficiency and equity considerations in the social valuation of health allocations has borrowed extensively from applied ...
Health equity, Social welfare function, Eliciting preferences
CMI Working Paper | Nov 2018
On what bases should corporations be taxed? This article presents evidence from a series of discrete choice experiments designed to elicit the tax preferences ...
Corporate taxation, tax preferences, tax legitimacy, optimal taxation, Tanzania
Journal Article | Jun 2020
Angola experienced an extraordinary oil boom between 2004 and 2014. During this period, oil revenue accounted for 80% of all government revenue. ...
Oil dependence, Natural resource revenues, Tax reform, Tax administration, Angola
CMI Report | Jan 1999
Local taxes represent less than 5 per cent of total tax revenues in Tanzania. However, the large number of these taxes, together with their unsatisfactory ...
Local government, Decentralisation, Taxation, Tax administration, Tanzania, Africa: Tanzania
Tax Evasion and Fiscal Corruption. Essays on Compliance and Tax Administrative Practices in East and South Africa
Doctoral Thesis | Jan 2006
Tax evasion and corruption in the tax administration hit developing countries hard. The purpose of this thesis is to shed light on these phenomena in ...
Taxation, Tax evasion, Corruption, Tax administration, Africa: South Africa, Tanzania, Uganda
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 for taxpayers’ ...
Tax amnesty, tax reform, Angola
CMI Working Paper | Jan 2001
Recent literature on tax administration in poor countries suggests that inducing more fiscal corruption may contribute to reducing tax evasion and increasing ...
Event | 6 Feb 2007
Chris Maina Peter, Professor of Law at the University of Dar es Salaam and a well known human rights advocate and activist, championing the rights of the marginalised through legal advice and pro bono litigation.
Project | Jan - Jun 2006
The objective of this study is to assess the impacts of the tax regime (instruments, rates, administration and coverage) on the growth of firms within ...
Taxation, tax policy, tax administration, effective tax rate, injvestments, economic growth, Tanzania