Improved taxation is a key for developing countries to escape from aid or singular natural resource dependency.

Since the year 2000, an international reform process has been underway to reduce the negative impacts of tax havens. This paper analyzes whether ...

Effective collection of property taxes requires constructive working relations between the central government revenue authority and the municipalities, ...

This is a comment to the CMI Insight number 5, published November 2016. The Insight can be found here.  Comment byMatthew Salomon, 12 ...

Illicit financial flows (IFFs) have become a high profile issue in recent years. The Sustainable Development Goals include a target (16.4: significantly ...

Property tax (PT) raises on average revenues of less than 1% of GDP in developing countries. In many African countries it contributes far less ...

Public financial transparency is increasingly advocated as a solution to concerns over legal tax planning by multinational corporations, and ...

Donors demand that recipient country governments clean up their tax administration systems as a way of expanding state revenues and fighting ...

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.

Good Tax Governance (GTG) and more effective tax systems are central for sustainable development because they can: (i) mobilise the domestic ...

Many African states could raise substantial tax revenues. Instead they race to offer foreign investors the most favorable tax treatment.

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.

». 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.

Lessons from Zambia – From a profit-based tax system, to a revenue-based tax system Caleb Fundanga,

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, ...

Tax reforms are no longer the exclusive domain of the International Monetary Fund, external experts, and the Ministry of Finance. Increasingly, ...

CMI Brief December 2015 Volume 14 No.08 Huge reservoirs of natural gas have been discovered offshore the southern coast of Tanzania. The country ...

Accountability through tax reform? Reflections from Sub-Saharan Africa Siri Gloppen and Lise Rakner

This paper reviews the tax system in Tanzania, and gives particular attention to the tax reform proposals presented in the Report of the Presidential ...

Local taxes represent less than 5 per cent of total tax revenues in Tanzania. However, the large number of these taxes, together with their ...

This paper presents three propositions about tax collection in local authorities in Tanzania. First, revenue performance depends on the degree ...