141 - 148 of 148 items matching your search:
CMI Insight | Jun 2014
Reforming the personal income tax legislation in Angola has been under preparation since 2011. There are many challenges related to creating ...
CMI Brief | Apr 2015
Raising domestic tax revenues is a priority for most sub-Saharan African countries. But the tax bases in most African countries are undermined ...
Sub-Saharan African countries, Value-Added-Tax, VAT, Taxpayer education
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
Journal Article | Jun 2013
Recent years have seen a growing interest on taxation in developing countries among donors. This reflects a concern for raising domestic revenues ...
Taxation, tax reform, aid, technical assistance
Taxation and development: a review of donor support to strengthen tax systems in developing countries
Report in External Series | Feb 2013
Recent years have seen a growing interest among donors on taxation in developing countries. This reflects a concern for domestic revenue mobilization ...
Tax policy, Tax administration, Technical assistance, Developing countries
Policy implementation under stress: Central-local government relations in property tax collection in Tanzania
CMI Working Paper | Jan 2018
Inter-organisational cooperation in revenue collection has received limited attention in the tax administration literature. Recent experiences ...
Institutional trust, tax reform, tax administration, property tax, Tanzania, Tanzania
CMI Brief | Jun 2019
A key problem facing revenue administrations in many developing countries is that they operate manual paper-based recording systems. This is ...
ICT, Property tax, Tax administration, Tanzania
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 ...
Tax havens, capital flight, illicit capital flows, tax evasion, wealth managers, Big Four, Africa