101 - 120 of 221 items matching your search:
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 ...
Newspaper Op-Ed | May 2016
Lessons from Zambia – From a profit-based tax system, to a revenue-based tax system Caleb Fundanga,
Tax, mining, Zambia
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 ...
Elites, citizens, voter turnout, political participation, tax havens, political economy, Tanzania
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 ...
Taxation, accountability, state building
U4 Brief | May 2008
Tax and customs authorities are frequently among the most corrupt institutions in many countries For staff, opportunities for corruption and ...
Corruption, revenue administration, public financial management, public financial management and procurement
U4 Brief | Sep 2014
International financial centres are geared to provide optimal conditions for the financial services industry. They encourage activities that ...
international drivers of corruption, Illicit financial flows, tax havens, international financial centres, money laundering, corruption, Kenya
CMI Working Paper | Nov 2015
Limited fiscal capacity poses a significant challenge in developing countries. To mitigate this challenge, the adoption of electronic tax systems ...
Developing economy, fiscal capacity, information technology, taxation
Report in External Series | Feb 2015
Governments in developing countries are typically constrained by a limited fiscal capacity to finance the provision of essential public goods ...
Taxation, fiscal capacity, information technology, developing economy, Ethiopia
CMI Report | Mar 2018
The purpose of this study is to systematise and analyse existing knowledge on taxation in fragile states. Efforts to support domestic revenue ...
Fragile states, state building, domestic revenue mobilisation, taxation, capacity building, development assistance
Project | Feb 2016 - Mar 2018
This study focuses on urban property taxation, which is considered to have a substantial unexploited revenue potential for the financing ...
Taxation, property tax, real estate, urbanisation, local government, Tanzania
Collectors, councillors and donors: Local government taxation and state-society relations in Tanzania
Report in External Series | Jan 2002
Recent debates on taxation and democratisation in poor countries argue that the more a state earns its income through the operation of a bureaucratic ...
Rural taxation in Uganda: Implications for growth, income distribution, local government revenue and poverty reduction
Report in External Series | Jan 2004
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, Local government, Rural development, Africa: Uganda
Report in External Series | Apr 2009
This paper examines recent experiences with outsourced revenue collection to private agents in local government authorities in Tanzania. Based ...
Taxation, tax administration, local government, outsourcing, tax farming, Tanzania
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, Public administration, Tax collection, Tanzania, Jel classification codes: E62, H1, H3, K4, N4, Africa: Tanzania
U4 Brief | May 2008
A recent and relatively successful anti-corruption strategy on value added tax refunds conducted in Bolivia, applied a process flow approach ...
Corruption, revenue administration, public financial management, public financial management and procurement, Bolivia
Towards fiscal self-reliance: Capacity building for domestic revenue enhancement in Mozambique, Tanzania and Zambia (workshop report)
Commissioned Report | May 2011
The workshop Toward fiscal self-reliance: Capacity building for domestic revenue enhancement in Mozambique, Tanzania and Zambia took place in ...
Taxation, tax administration, tax reform, state building, Mozambique, Tanzania, Zambia
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
Report in External Series | Jan 2017
Weak fiscal capacity for domestic resource mobilization is the hallmark of poor countries. Recently, many developing countries resorted to the ...
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, compliance, attitudes, audit probability, penalty, Tanzania
CMI Brief | Feb 2016
Huge reservoirs of natural gas have been discovered offshore the southern coast of Tanzania. There are high expectations that exploitation of ...
Tax compliance, corruption, public expectations, petroleum, Tanzania