61 - 80 of 263 items matching your search:
Journal Article | Jan 2003
Recent literature on tax administration in poor countries suggests there are virtues of allowing fiscal corruption. By strengthening the bargaining power ...
Programme | Nov 1999 - Dec 2003
This research programme analysed the evolution and performance of tax systems in three African countries, Namibia, Tanzania and Uganda, in order to seek ...
Africa: Namibia, Tanzania, Uganda
CMI Report | Jun 2011
The purpose of this study is to systematise and analyse existing knowledge of the capacity and constraints of the tax systems in selected African countries, ...
Taxation, tax administration, tax reform, resource curse, state-building, accountability, Mozambique, Tanzania, Zambia
Besteuerung und Kapitalflucht aus Afrika: Die Steuervermeidungsindustrie [The tax avoidance industry: facilitators of capital flight from Africa]
Newspaper Op-Ed | Sep 2018
To combat the global problems of tax evasion, corruption and money laundering, it is vital to understand the essential role tax havens play as providers ...
Tax havens, capital flight, illicit capital flows, tax evasion, wealth managers, Big Four, Africa
Project | May 2015 - Apr 2016
The research examines the role of information technology (IT) in tax administration in a setting with limited fiscal capacity. Increased use of IT is ...
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 firm-level ...
regulatory burden, tax administration, compliance costs, firms, Africa, Africa
Book Chapter | Jan 2003
Can improved revenue collection and tax policies provide for more democratically accountable government? The chapter discusses the relationship between ...
Tax reform, Economic policy, Africa: Tanzania, Uganda, Zambia
Project | Aug 2006 - Jun 2007
The objective of this study is to assess the impacts of the tax system on the growth of firms within five key sectors (agriculture, tourism, mining, financial ...
Taxation, tax reform, tax administration, effective tax rate, investments, economic growth, Africa, Lesotho, Madagascar, Mozambique, Rwanda, South Africa, Tanzania, Uganda, Zambia
CMI Working Paper | Oct 2017
Since the year 2000, an international reform process has been underway to reduce the negative impacts of tax havens. This paper analyzes whether the reform ...
tax, tax havens, UK, EU, United States, China
CMI Working Paper | Jan 1998
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 ...
Newspaper Op-Ed | May 2016
Lessons from Zambia – From a profit-based tax system, to a revenue-based tax system Caleb Fundanga,
Tax, mining, Zambia
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 survey of ...
Tax, compliance, perceptions, attitudes, rates, audit, penalty, Ethiopia
Journal Article | Apr 2017
In developed nations, issues of taxation rank high on the agendas of political parties. In Africa’s new democracies taxation does not figure as ...
CMI Insight | Jun 2014
Reforming the personal income tax legislation in Angola has been under preparation since 2011. There are many challenges related to creating an effective ...
Journal Article | Jan 2001
Donors focus increasingly on domestic revenue generation as a way of reducing aid dependence in Africa. But tax administrations in many African countries ...
Taxation, Foreign aid, Africa
CMI Brief | Jan 2016
Zambia has a long history of disputed changes of the mining tax regime with damaging effects on the working relations between the Government and the mining ...
Mining, Taxation, Royalty, Zambia
CMI Working Paper | Jan 2004
Widespread tax evasion reflected in persistent public resistance to pay is seen as part of the problem of raising local government revenues in Tanzania. ...
Taxation, Tax evasion, Tax collection, Local government, Tanzania, JEL classification codes: H26, H71, K42, O23, R51, Africa: Tanzania
Journal Article | Jan 2001
This paper presents three propositions about tax collection by local authorities in Tanzania. First, revenue performance depends on the degree of coercion ...
Journal Article | Jan 2000
Local taxes represent less than 5 percent of total tax revenues in Tanzania. However, the large number of these taxes, together with their unsatisfactory ...
Event | 24 Nov 2006
On Friday 24 November Research Director Odd-Helge Fjeldstad defended his doctoral thesis (disputas) "Tax evasion and fiscal corruption. Essays on compliance and tax administrative practices in East and South Africa" at NHH.
Africa: South Africa, Tanzania, Uganda