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 ...

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

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

The growth of Africa’s towns and cities has outpaced local governments’ capacity for service delivery in terms of management, infrastructure, ...

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

A key problem facing revenue administrations in many developing countries is that they operate manual paper-based recording systems. This is particularly ...

Property taxation (PT) is high on the political agenda in Tanzania and considered a cornerstone of the Government’s efforts to strengthen broad ...

-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.

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

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.

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.

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.

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.

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.

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.

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.

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 ...

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 ...

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