1 - 20 of 296 items matching your search:
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.
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
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
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, ...
Tax reform, lobbying, Tanzania
CMI Working Paper | Jan 1995
Is Tanzania ready for a value-added tax (V AT)? The purpose of this paper is to answer this and other related questions that are often asked ...
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
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
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 ...
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
News | 24 Nov 2015
-A 'good' natural resource tax regime is one that does not undermine - or strangle - the development of the ordinary tax system, says CMI researcher Odd-Helge Fjeldstad. Different segments of the tax system 'interfere' with each other. If the most resourceful companies and individuals do not contribute with tax revenue due to tax avoidance and exemptions, this will affect the taxpaying behaviour of others.
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 | 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.
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
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.
News | 2 Oct 2015
The U4 Anti-Corruption Resource Centre´s call for more EU action to curb corruption in non-EU partner countries hit a European nerve.
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.