101 - 120 of 267 items matching your search:
CMI Working Paper | Jan 2002
Over the last decade several African countries have undertaken comprehensive reforms of their tax administrations, with the aims of increasing revenue ...
Corruption, Tax evasion, Tax administration, Incentives, JEL Classification: H26, H30, J33, K42, Africa: Tanzania
CMI Report | Sep 2012
The Revenue Authorities of Mozambique, Tanzania and Zambia have initiated a partnership for capacity building with the Norwegian Tax Administration (NTA). ...
Taxation, Technical assistance, Tax administration, Mozambique, Tanzania, Zambia
Project | Apr 2019 - Dec 2023
Tax evasion is a widespread problem worldwide and particularly in low income countries. This project focuses on Value Added Tax (VAT). The VAT has emerged ...
Tax compliance, VAT, Business development, Digitalisation, Behavioural economics, Experiments, Tanzania
Book | Nov 2017
Several African countries are among the fastest growing economies in the world. However, capital flows to tax havens are one factor limiting ...
secrecy jurisdiction, tax haven, international taxation, capital flight, Africa
U4 Brief | May 2008
Tax and customs authorities are frequently among the most corrupt institutions in many countries For staff, opportunities for corruption and temptation ...
Corruption, revenue administration, public financial management, public financial management and procurement
CMI Working Paper | Jan 2005
The anti-corruption reform in the Tanzanian tax bureaucracy in the mid-1990s was apparently a short-lived success. In the wake of the reform, a number ...
CMI Report | Jan 2003
Many low income countries face a trilemma with respect to taxation: (1) There is an urgent and obvious need for more revenues to enable resource poor ...
Taxation, Tax reform, Democratisation, JEL H20, H30, H71, H77, 023, P45, Africa: Namibia, Tanzania, Uganda, sub-Saharan Africa
To pay or not to pay? Citizens’ attitudes towards taxation in Kenya, Tanzania, Uganda and South Africa
Journal Article | Jul 2014
This paper examines factors that determine citizens’ tax-compliance attitude in Kenya, Tanzania, Uganda and South Africa. Using the 2011/2012 Afrobarometer ...
Taxation, compliance, Kenya, South Africa, Kenya Tanzania, Uganda
Non-resource taxation in a resource rich setting: A broader tax base will enhance tax compliance in Tanzania
CMI Brief | Dec 2015
Huge reservoirs of natural gas have been discovered offshore the southern coast of Tanzania. The country might become a large producer of gas, and a potential ...
Tax, compliance, natural resources, Tanzania
Book Chapter | Jan 2008
Poll (‘head'''') tax has been the most common form of direct mass taxation in many sub-Saharan African countries since colonial times. Until very ...
Taxation, coercion, state building, Tanzania, Uganda
Report in External Series | Apr 2009
Citizens' unwillingness to pay taxes and fees are considered to be a major obstacle to enhancing government revenues in Tanzania. Dealing with the policy ...
Taxation, tax compliance, tax evasion, local government, Tanzania
Newspaper Op-Ed | May 2016
Lessons from Zambia … for a more sustainable mining tax regime Caleb Fundanga, Odd-Helge Fjeldstad
Tax, mining, Zambia
CMI Working Paper | Mar 2017
Public financial transparency is increasingly advocated as a solution to concerns over legal tax planning by multinational corporations, and illegal tax ...
tax, transparency, tax evasion, beneficial ownership, fraud, money laundering
En skattepolitisk konfrontasjon med skatteparadiser. Det norske Finansdepartementets narrativ om nasjonalpolitisk avmakt i møte med et globalt fenomen 1970-2012
Master's Thesis | Sep 2012
The issue of so-called “tax havens” is controversial and has been on the international political agenda with interest peaking at the G20 meeting ...
Newspaper Op-Ed | May 2016
Lessons from Zambia - Recommendations for a more sustainable mining tax regime Caleb Fundanga, Odd-
Tax, mining, Zambia
CMI Working Paper | Jan 1999
The primary concern of this paper is to discuss the role of various economic factors in explaining corruption in tax administration. The emphasis is on ...
Journal Article | Jan 2004
The article analyses factors constraining the Palestinian National Authority's (PNA) capacity to produce domestic revenues during the period 1994-2000. ...
Taxation, tax administration, economic policy, institutions, state formation, foreign aid, Palestine, Israel, Middle-East
How does information about elite tax evasion affect political participation: Experimental evidence from Tanzania
Journal Article | Jan 2019
We present results of a randomized field experiment where voters in Tanzania were given information about elite use of tax havens. Information provided ...
Elites, citizens, voter turnout, political participation, tax havens, political economy, Tanzania
U4 Brief | Sep 2014
International financial centres are geared to provide optimal conditions for the financial services industry. They encourage activities that can improve ...
international drivers of corruption, Illicit financial flows, tax havens, international financial centres, money laundering, corruption, Kenya
Journal Article | Jan 2007
Taxation matters for state-building. Bargaining over the budget and over tax policy is one of the primary ways in which different interests are reconciled ...
Taxation, accountability, state-building