1 - 20 of 322 items matching your search:
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 by widespread ...
Sub-Saharan African countries, Value-Added-Tax, VAT, Taxpayer education
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 about value-added ...
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 that appears ...
Corruption, revenue administration, public financial management, public financial management and procurement, Bolivia
Journal Article | Jan 2020
Value Added Tax (VAT) has emerged as one of the main modes of raising tax revenue worldwide, but has significantly underperformed as a revenue source ...
Taxation, Tax compliance, VAT, Africa, Tanzania
Project | Apr 2019 - Dec 2023
Tax evasion is a widespread problem worldwide and particularly in low income countries. This project focuses on Value Added Tax (VAT). The VAT has emerged ...
Tax compliance, VAT, Business development, Digitalisation, Behavioural economics, Experiments, 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
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) ...
Tax, VAT, compliance, attitudes, audit probability, penalty, Tanzania
Project | Jan 2017 - May 2021
The TaxCapDev-network brings together Norwegian research institutes and university departments with projects, funded by the Research Council of Norway ...
Tax, tax havens, capital flows, development
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.
News | 28 Nov 2016
When Raymond Baker first went to Nigeria in 1960 for work, he was surprised to find that many local businesses made no profit. He was even more surprised ...
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
Journal Article | Jan 2002
Ad hoc NGO activity could undermine Afghan government Arne Strand Development today Afghanistan ar
Added costs. Added value? Evaluation of Norwegian support through and to umbrella and network organisations in civil society
Report in External Series | Dec 2014
About five per cent of Norwegian support to civil society organisations is channelled via Norwegian umbrella and network organisations. These organisations ...
Nepal, Norway, Tanzania
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 | 11 Jun 2012
Many African states could raise substantial tax revenues. Instead they race to offer foreign investors the most favorable tax treatment.
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.
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 ...
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 | 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 | 26 Oct 2016
African countries lose billions of dollars each year due to illicit capital flows related to tax evasion by wealthy individuals and companies. How does ...
Tax, Illicit capital flows, Tanzania, Zambia, Uganda, Kenya