14 items matching your search:
Report in External Series | Oct 2018
Like governments in many other African countries, the Government of Tanzania has been striving to improve the effectiveness of its value added tax (VAT) ...
Tax, VAT, compliance, attitudes, audit probability, penalty, Tanzania
U4 Brief | May 2008
Theft, graft, absenteeism and soliciting bribes in the health sector in developing countries is often blamed on low pay. But does low pay actually explain ...
corruption, health sector
Event | 30 Oct 2013
What constitutes an efficient criminal justice system? This international workshop with leading experts explores criteria for crime-preventive impacts through the criminal justice system.
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
Event | 14 Jun 2013
Åse Gilje Østensen (UiB) in conversation with Dr. Kjetil Selvik (CMI/UiB) and Mohammad Mostafaei (Iranian human rights lawyer). Iran ...
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
CMI Report | Jan 1998
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 ...
Corruption, Public administration, Tax collection, Tanzania, Jel classification codes: E62, H1, H3, K4, N4, Africa: Tanzania
Sudan Working Paper | Dec 2016
After the war broke out again in the border areas between the Sudans, a trading pattern known earlier as the “peace markets” reemerged. In ...
war, Border, Coping mechanisms, markets, Sumbuk, trade, Livelihoods, Sudan, South Sudan, Southern Kordofan State
Journal Article | Jan 2020
Value Added Tax (VAT) has emerged as one of the main modes of raising tax revenue worldwide, but has significantly underperformed as a revenue source ...
Taxation, Tax compliance, VAT, Africa, Tanzania
News | 3 Sep 2015
Corruption and illegal trafficking endanger the world’s biodiversity
Project | Apr - Jun 2011
While the passage of various UN Resolutions 1325 (2000), 1820 (2008), 1888 (2009) and 1889 (2009) on women, peace and security are important step in the ...
Political determinants of sexual and reproductive health: Criminalisation, health impacts and game changers
Project | Mar 2016 - Mar 2020
Development actors have increasingly recognised the importance of the political determinants of health. One way in which politics and power dynamics impact ...
Abortion, homosexuality, criminal law, health policy, mental health, political determinants, Uganda, Malawi, Ethiopia, Kenya, Mozambique, Zambia, South Africa, Sudan, Tunisia
CMI Brief | Sep 2017
Female genital mutilation (FGM) is still a common practice in Sudan. Nine out of ten women have been subjected to this practice. In 2009, a proposed ...
FGM, female genital mutilation, weak law, law, paper tiger, ARUSS, Sudan
CMI Insight | May 2016
Reform of family law is considered among the most difficult to achieve since it contests ‘the notion of women and children as property’. There ...
child marriage, marriage, family law, Malawi, Ethiopia, Tanzania, Zambia