61 - 80 of 127 items matching your search:
Journal Article | Jan 2014
Recent years have seen a growing interest among donors on taxation in developing countries. This reflects a concern for domestic revenue mobilisation ...
Tax policy, tax reform, tax administration, tax effort, technical assistance, Sub-Saharan Africa
Journal Article | Jan 2004
The article analyses factors constraining the Palestinian National Authority's (PNA) capacity to produce domestic revenues during the period ...
Taxation, tax administration, economic policy, institutions, state formation, foreign aid, Palestine, Israel, Middle-East
To pay or not to pay? Citizens' attitudes towards taxation in Kenya, Tanzania, Uganda and South Africa
Report in External Series | Jan 2013
This paper examines factors that determine citizens’ tax-compliance attitude in Kenya, Tanzania, Uganda and South Africa. Using the 2011/12 ...
Taxation, compliance, tax behaviour, South Africa, Kenya, Tanzania, Uganda
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 ...
Book Chapter | Jun 2015
Fiscal decentralisation – the devolution of revenue mobilisation and spending powers to lower levels of government – has become ...
Taxation, local government, fiscal decentralisation, Sub-Saharan Africa
CMI Insight | Mar 2017
The growth of Africa’s towns and cities has outpaced local governments’ capacity for service delivery in terms of management, infrastructure, ...
urbanisation, property boom, tax reform, property tax, South Africa, Africa, Burundi, Ethiopia, Nigeria, Uganda, Gambia, Cameroon, Ghana, Ivory Coast, Rwanda, Tanzania, Mozambique, Sierra Leone
Project | Oct 2008 - Dec 2010
The projects' contribution will be to generate knowledge of one of the most crucial issues in Angolan local government and decentralisation ...
Report in External Series | Jan 2002
Introduction: The new politics of taxation and accountability in developing countries Lise Rakner a
Report in External Series | Jan 2000
(CDR Working Paper 5:2000)
Report in External Series | Jan 1999
(Paper prepared for the CMI/ World Bank Conference "Local level institutions: Social capital for development, Bergen, 5-7 May 1999)
Report in External Series | Jan 2004
Trust in public finance: Citizens' view on taxation by local authorities in Tanzania Odd-Helge Fjel
CMI Working Paper | Jan 2000
This paper presents three propositions about tax collection in local authorities in Tanzania. First, revenue performance depends on the degree ...
CMI Working Paper | Jan 2006
This paper analyses the business environment for micro enterprises in Tanzania based on survey data. The primary objective of the study is to ...
Small enterprise, Business constriants, Taxation, Corruption, Tanzania
Angola Brief | Jun 2011
An effective tax system is required to implement and finance current government policies of diversifying the Angolan economy and providing quality ...
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 ...
Taxation, tax administration, tax reform, resource curse, state-building, accountability, Mozambique, Tanzania, Zambia
Building taxpayer culture in Mozambique, Tanzania and Zambia: Achievements, challenges and policy recommendations
CMI Report | Jul 2012
The study examines measures that aim to encourage taxpayer compliance through taxpayer education and constructive engagement between the government ...
Taxation, Tax morale, Tax compliance, Mozambique, Tanzania, Zambia
Angola Brief | Feb 2014
Fiscal policy is the use of government revenue collection (taxation) and expenditure (spending) to monitor and influence the nation’s ...
CMI Report | Jan 2002
The state formation process in Palestine during the period 1994-2000, in contrast to the European experience, was not related to inter-state ...
Middle East: Palestine
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, ...
Tax, compliance, natural resources, Tanzania
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 ...
Mining, Taxation, Royalty, Zambia