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Comment to CMI insight number 5: Illicit Flows and Trade Misinvoicing: Are we looking under the wrong lamppost?
CMI Insight | Nov 2016
This is a comment to the CMI Insight number 5, published November 2016. The Insight can be found here. Comment byMatthew Salomon, 12 ...
illicit flows, trade misinvoicing, financial flows, tax, tax evation
Besteuerung und Kapitalflucht aus Afrika: Die Steuervermeidungsindustrie [The tax avoidance industry: facilitators of capital flight from Africa]
Newspaper Op-Ed | Sep 2018
To combat the global problems of tax evasion, corruption and money laundering, it is vital to understand the essential role tax havens play ...
Tax havens, capital flight, illicit capital flows, tax evasion, wealth managers, Big Four, Africa
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, ...
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.
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 | 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.
CMI Working Paper | Mar 2017
Public financial transparency is increasingly advocated as a solution to concerns over legal tax planning by multinational corporations, and ...
tax, transparency, tax evasion, beneficial ownership, fraud, money laundering
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.
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
CMI Insight | Nov 2016
Illicit financial flows (IFFs) have become a high profile issue in recent years. The Sustainable Development Goals include a target (16.4: significantly ...
Trade misinvoicing, tax, tax evasion, illicit flows
En skattepolitisk konfrontasjon med skatteparadiser. Det norske Finansdepartementets narrativ om nasjonalpolitisk avmakt i møte med et globalt fenomen 1970-2012
Master's Thesis | Sep 2012
The issue of so-called “tax havens” is controversial and has been on the international political agenda with interest peaking at ...
U4 Brief | Oct 2013
Corporate service providers supply the shell companies that are commonly used to launder illicit funds, including the proceeds of corruption. ...
international drivers of corruption, tax havens, tax evasion, tax avoidance, corruption, shell companies, corporate service providers, money laundering, illicit financial flows
U4 Issue | Jan 2014
Tax revenue can help governments finance development and decrease reliance on foreign aid. But tax-motivated illicit financial flows – ...
international drivers of corruption
U4 Brief | Sep 2014
International financial centres are geared to provide optimal conditions for the financial services industry. They encourage activities that ...
international drivers of corruption, Illicit financial flows, tax havens, international financial centres, money laundering, corruption, Kenya
Senior Adviser (U4)
Lawyer specialized in illicit financial flows and natural resources, with a focus on forest, extractive, and wildlife
natural resources, extractive, forest, anti-corruption, compliance, transparency, environmental crimes
Project | Feb - Sep 2017
The purpose of the study is to provide an effective and easily accessible overview of the current state of tax evasion. The study reviews and ...
Tax evasion, tax compliance, economic crime, corruption
Tax Evasion and Fiscal Corruption. Essays on Compliance and Tax Administrative Practices in East and South Africa
Doctoral Thesis | Jan 2006
Tax evasion and corruption in the tax administration hit developing countries hard. The purpose of this thesis is to shed light on these phenomena ...
Taxation, Tax evasion, Corruption, Tax administration, Africa: South Africa, Tanzania, Uganda
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.
CMI Working Paper | Jan 2004
Widespread tax evasion reflected in persistent public resistance to pay is seen as part of the problem of raising local government revenues ...
Taxation, Tax evasion, Tax collection, Local government, Tanzania, JEL classification codes: H26, H71, K42, O23, R51, Africa: Tanzania