1 - 20 of 217 items matching your search:
Non-resource taxation in a resource rich setting: A broader tax base will enhance tax compliance in Tanzania
CMI Brief | Mar 2016
CMI Brief December 2015 Volume 14 No.08 Huge reservoirs of natural gas have been discovered offshore the southern coast of Tanzania. The country ...
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.
News | 28 Jan 2014
Taxpayer compliance in Sub-Saharan Africa is closely linked to peoples' views of the government's ability to deliver on important services, the fairness of the system, and consequences of tax evasion shows findings from the recent Afrobarometer survey.
News | 11 Jun 2012
Many African states could raise substantial tax revenues. Instead they race to offer foreign investors the most favorable tax treatment.
News | 19 Dec 2013
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.
News | 17 Sep 2012
Developing countries could raise substantial domestic revenues by strengthening tax legislation and administration, but a lack of global regulations to address cross-border tax evasion is slowing down the process.
Project | Apr 2014 - Dec 2018
The Taxation, Institutions and Participation (TIP) project investigates the effects of tax havens on the domestic revenue system, institutions ...
Capital flight, tax havens, taxation, institutions, lobbying, citizen participation, Angola, Tanzania, Zambia
News | 14 Jun 2012
There is political will to strengthen the tax system in Angola. If properly designed and implemented, the new tax system can improve the efficiency and responsiveness of the public sector. One of the main challenges, however, will be to convince the citizens of Angola about the value of paying taxes. This will require not only reforms, but a major cultural shift.
Event | 17 Oct 2011
Illegal money flows from developing countries exceeds development assistance. Tax havens are used to facilitate these illegal flows through money laundering, tax avoidance and tax evasion. Many of the major tax havens are European.
Project | Jan 2011 - Oct 2014
In 2008, on a piloting basis, a new system for property tax collection was introduced in some municipalities in Dar es Salaam. While the municipalities ...
Taxation, property tax, Tanzania
News | 4 Oct 2012
The government's ability to collect taxes depends on people's and businesses' willingness to pay them. How do you convince them to pay their fair share?
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.
Project | Sep 2016 - Oct 2017
The fiscal tax burden is often at the center of policy discussions regarding its possible effects on the survival and growth of businesses both ...
Project | Nov 2010 - Oct 2014
The main objective of the project is to provide better evidence on how to promote effective, efficient and legitimate local government tax systems ...
Taxation, local government, fiscal decentralisation, Sub-Saharan Africa
CMI Insight | Jun 2017
Effective collection of property taxes requires constructive working relations between the central government revenue authority and the municipalities, ...
property tax, tax administration, tax, Tanzania, Kinondoni, Ilala, Temeke, Dar es Salaam
Project | Jan 2017 - Aug 2020
The TaxCapDev-network brings together Norwegian research institutes and university departments with projects, funded by the Research Council ...
Tax, tax havens, capital flows, development
Angola Brief | Jun 2012
Angola is currently implementing a tax reform. The main objective of the reform is to increase non-oil tax revenues by broadening the tax base, ...
Policy implementation under stress: Central-local government relations in property tax administration in Tanzania
Journal Article | Mar 2019
Inter-organisational cooperation in revenue collection has received limited attention in the tax administration literature. Recent experiences ...
Property tax, tax reform, tax administration, policy implementation, inter-organisational cooperation, Tanzania
Tax Evasion and Fiscal Corruption. Essays on Compliance and Tax Administrative Practices in East and South Africa
Doctoral Thesis | Jan 2006
Tax evasion and corruption in the tax administration hit developing countries hard. The purpose of this thesis is to shed light on these phenomena ...
Taxation, Tax evasion, Corruption, Tax administration, Africa: South Africa, Tanzania, Uganda
Research Professor, Coordinator: Tax and Public Finance
Economist focusing on taxation, fiscal corruption and capital flight.
Public finance management, taxation, revenue administration, tax evasion, fiscal corruption, capital flight, intergovernmental fiscal relations, local government tax reform, Africa: Angola, Mozambique, Namibia, South Africa, Sudan, Tanzania, Uganda, Zambia., Asia and the Middle East: Bangladesh, Palestine, Sri Lanka