41 - 60 of 127 items matching your search:
CMI Working Paper | Mar 2014
This paper reviews the state of knowledge on local government revenue systems in Africa, with a particular focus on commonalties and differences between ...
Local government, Fiscal decentralisation, Taxation, Governance, State building, 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 ...
Taxation, compliance, Kenya, South Africa, Kenya Tanzania, Uganda
Journal Article | Jan 2001
This paper presents three propositions about tax collection by local authorities in Tanzania. First, revenue performance depends on the degree ...
Book | Nov 2017
Several African countries are among the fastest growing economies in the world. However, capital flows to tax havens are one factor ...
secrecy jurisdiction, tax haven, international taxation, capital flight, Africa
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 ...
Taxation, tax reform, tax administration, natural resources, mining, Mozambique, Tanzania, Zambia
Project | Mar - Dec 2003
The purpose of this study is to contribute towards, and to advance, the process of policy change in Uganda with respect to local government ...
News | 28 Jun 2007
Lise Rakner has been appointed professor in Comparative Politics at the University of Bergen. She is the first female professor at the Institute.
News | 11 Jun 2012
Many African states could raise substantial tax revenues. Instead they race to offer foreign investors the most favorable tax treatment.
Event | 10 Oct 2012
Professor Deborah Brautigam, Professor at School of International Service, American University Professor Margaret Levi, Jere L. Bacharach Professor ...
News | 10 Nov 2014
». I look forward to contribute to a research agenda that can provide policymakers with concrete and context specific advice in collaboration with colleagues at the African Tax Institute, says Odd-Helge Fjeldstad, senior researcher at CMI.
Event | 19 Jun 2014
Closed workshop. By invitation only.
News | 23 Jan 2015
Big accounting firms advice multinational companies on tax loopholes and lobby for tax exemptions. At the same time they advice governments in developing countries on tax reforms and engage in government task forces. A new research project delve deeper into the dual role of multinational accounting firms.
Economist focusing on development, state capacity and taxation policy.
Newspaper Op-Ed | Jan 2005
Citizens Negative on Tanzania's Local Government Taxation Practice Odd-Helge Fjeldstad Daily Times
Taxation, local government, decentralisation, Africa: Tanzania
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 ...
CMI Working Paper | Jan 1995
Is Tanzania ready for a value-added tax (V AT)? The purpose of this paper is to answer this and other related questions that are often asked ...
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 ...
Local government, Decentralisation, Taxation, Tax administration, Tanzania, Africa: Tanzania
Book Chapter | Nov 2017
Zambia has a long history of disputed changes of the mining tax regime with damaging effects on the working relations between the Government ...
Taxation, royalties, extractive industries, mining, royalty, lobbying, Zambia
Book Chapter | Jan 2004
This chapter looks at factors constraining the efforts of the Palestinian quasi-state to raise revenues during the period 1994-2000. It is argued ...
Taxation, state-formation, Palestine, Middle East: Palestine
Book Chapter | Feb 2012
Broadening the tax base : Reflections on taxation and state-building in Africa Odd-Helge Fjeldstad