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The fiscal sociology literature views the state at the heart of development, but in most developing countries, formal taxation is limited. Instead, local ...

Recent years have seen a growing interest on taxation in developing countries among donors. This reflects a concern for raising domestic revenues to finance ...

Developing countries face new and pressing challenges as they strive to build more effective and accountable public institutions. These difficulties differ ...

Poll (‘head'''') tax has been the most common form of direct mass taxation in many sub-Saharan African countries since colonial times. Until very ...

Property taxation (PT) is high on the political agenda in Tanzania and considered a cornerstone of the Government’s efforts to strengthen broad ...

Taxation, aid and democracy are closely related in poor aid-dependent African countries. The way they tackle the issue of domestic revenue mobilisation ...

Recent debates on taxation and democratisation in poor countries argue that the more a state earns its income through the operation of a bureaucratic ...

Citizens Negative on Tanzania's Local Government Taxation Practice Odd-Helge Fjeldstad Daily Times

Broadening the tax base : Reflections on taxation and state-building in Africa Odd-Helge Fjeldstad

Professor Deborah Brautigam, Professor at School of International Service, American University Professor Margaret Levi, Jere L. Bacharach Professor of ...

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 ...

What are the key determinants of taxpayer compliance? And which features of citizen-state relations govern attitudes and behaviour regarding taxation? ...

What are the key determinants of taxpayer compliance? And which features of citizen-state relations govern attitudes and behaviour regarding taxation? ...

The purpose of this study is to contribute towards, and to advance, the process of policy change in Uganda with respect to local government taxation. ...

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 matters for state-building. Bargaining over the budget and over tax policy is one of the primary ways in which different interests are reconciled ...

The purpose of the research underlying this report is to contribute towards the process of policy change in Uganda with respect to local government taxation. ...

-A 'good' natural resource tax regime is one that does not undermine - or strangle - the development of the ordinary tax system, says CMI researcher Odd-Helge Fjeldstad. Different segments of the tax system 'interfere' with each other. If the most resourceful companies and individuals do not contribute with tax revenue due to tax avoidance and exemptions, this will affect the taxpaying behaviour of others.

How can donors strengthen tax systems in developing countries? By complementing their technical approach with measures to build a taxpayer culture, and challenging development countries to take the lead, says CMI researcher Odd-Helge Fjeldstad.