1 - 20 of 584 items matching your search:
Protected tax havens: Cornering the market through international reform?
CMI Working Paper | Oct 2017
Since the year 2000, an international reform process has been underway to reduce the negative impacts of tax havens. This paper analyzes whether the reform ...
tax, tax havens, UK, EU, United States, China
Shaping the tax agenda: Public engagement, lobbying and tax reform in Tanzania
CMI Brief | Jul 2015
Tax reforms are no longer the exclusive domain of the International Monetary Fund, external experts, and the Ministry of Finance. Increasingly, interest ...
Tax reform, lobbying, Tanzania
Taxation and tax reforms in Tanzania: A survey
CMI Working Paper | Jan 1995
This paper reviews the tax system in Tanzania, and gives particular attention to the tax reform proposals presented in the Report of the Presidential ...
Africa: Tanzania
The non-oil tax reform in Angola: On track or losing momentum?
Angola Brief | Feb 2014
Since 2010, Angola has been implementing a tax reform aiming to increase non-oil tax revenues. This brief addresses main achievements of the reform since ...
Angola
Taking stock of the tax reform process in Angola, and why tax incentives should be avoided
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, rationalize ...
Angola
The non-oil tax reform in Angola: Escaping from petroleum dependency?
Journal Article | Nov 2020
Angola experienced an extraordinary oil boom between 2004 and 2014. During this period, oil revenue accounted for 80% of all government revenue. ...
Oil dependence, Natural resource revenues, Tax reform, Tax administration, Angola
Reforming the personal income tax system in Angola: An alternative proposal
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 an effective ...
Angola
Reforming tax systems: The foot soldiers of tax
Impact Series | Oct 2018
Inefficiency and corruption used to be a trademark of the tax systems in many African countries. CMI research has influenced the way governments and donors ...
Tax, Tanzania
Accountability through tax reform? Reflections from Sub-Saharan Africa
Journal Article | Jan 2002
Accountability through tax reform? Reflections from Sub-Saharan Africa Siri Gloppen and Lise Rakner
Africa: sub-Saharan Africa
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 from Tanzania ...
Property tax, tax reform, tax administration, policy implementation, inter-organisational cooperation, Tanzania
Tax and development: Donor support to strengthen tax systems in developing countries
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
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 from Tanzania ...
Institutional trust, tax reform, tax administration, property tax, Tanzania, Tanzania
Strengthening tax systems in developing countries
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.
Taxation and tax reforms in developing countries: Illustrations from sub-Saharan Africa
CMI Report | Jan 2003
Many low income countries face a trilemma with respect to taxation: (1) There is an urgent and obvious need for more revenues to enable resource poor ...
Taxation, Tax reform, Democratisation, JEL H20, H30, H71, H77, 023, P45, Africa: Namibia, Tanzania, Uganda, sub-Saharan Africa
Capital flight, tax policy and lobbyists in Africa
Book Chapter | Nov 2017
This article examines how the use of tax havens affects tax moral and lobbying, and how tax havens form elites’ and other actors’ incentives ...
Tax reform, lobbying, exemptions, Tanzania, Zambia
How Middle-men can Undermine Anti-corruption Reforms
CMI Working Paper | Jan 2005
The anti-corruption reform in the Tanzanian tax bureaucracy in the mid-1990s was apparently a short-lived success. In the wake of the reform, a number ...
Africa: Tanzania
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
Corruption and market reform
CMI Working Paper | Jan 2003
Market reforms in developing and transition economies have sometimes failed to deliver the desired welfare effects. Corruption may be an important reason ...
Corruption, market reform, privatization
Un anĂ¡lisis de las reformas judiciales de la Argentina, Chile, y Uruguay
Journal Article | Jan 2003
This article is about judicial reform in the Southern Cone in the 1990s. It shows that for Argentina and Chile, procedural code reforms were motivated ...
judicial reform, Supreme Court reform, Argentina, Chile, Uruguay, Americas: Argentina, Chile, Uruguay
Local government taxation and tax administration in Tanzania
CMI Report | Jan 1999
Local taxes represent less than 5 per cent of total tax revenues in Tanzania. However, the large number of these taxes, together with their unsatisfactory ...
Local government, Decentralisation, Taxation, Tax administration, Tanzania, Africa: Tanzania