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

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.

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.

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.

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.

The Taxation, Institutions and Participation (TIP) project investigates the effects of tax havens on the domestic revenue system, institutions ...

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.

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.

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 ...

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?

». 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.

The fiscal tax burden is often at the center of policy discussions regarding its possible effects on the survival and growth of businesses both ...

The main objective of the project is to provide better evidence on how to promote effective, efficient and legitimate local government tax systems ...

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

The TaxCapDev-network brings together Norwegian research institutes and university departments with projects, funded by the Research Council ...

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, ...

Inter-organisational cooperation in revenue collection has received limited attention in the tax administration literature. Recent experiences ...

Tax evasion and corruption in the tax administration hit developing countries hard. The purpose of this thesis is to shed light on these phenomena ...

This research programme analysed the evolution and performance of tax systems in three African countries, Namibia, Tanzania and Uganda, in order ...