1 - 20 of 205 items matching your search:
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 as providers ...
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, rationalize ...
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 | 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 | 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 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
U4 Report | Jun 2019
There are relatively few examples of how artificial intelligence has been deployed in anti-corruption work. Such tools are normally deployed by financial ...
U4 Brief | Oct 2013
Corporate service providers supply the shell companies that are commonly used to launder illicit funds, including the proceeds of corruption. Effectively ...
international drivers of corruption, tax havens, tax evasion, tax avoidance, corruption, shell companies, corporate service providers, money laundering, illicit financial flows
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.
U4 Brief | Sep 2014
International financial centres are geared to provide optimal conditions for the financial services industry. They encourage activities that can improve ...
international drivers of corruption, Illicit financial flows, tax havens, international financial centres, money laundering, corruption, Kenya
U4 Issue | Jan 2014
Tax revenue can help governments finance development and decrease reliance on foreign aid. But tax-motivated illicit financial flows – tax ...
international drivers of corruption
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
CMI Working Paper | Mar 2017
Public financial transparency is increasingly advocated as a solution to concerns over legal tax planning by multinational corporations, and illegal tax ...
tax, transparency, tax evasion, beneficial ownership, fraud, money laundering
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 summarises ...
Tax evasion, tax compliance, economic crime, corruption
Journal Article | Jul 2009
Donors demand that recipient country governments clean up their tax administration systems as a way of expanding state revenues and fighting corruption. ...
Taxation, tax exemptions, donors
Project | Jan 1998
Research grant from the United States Institute of Peace. The article is focusing on structures of co-operation and evasion in the international refugee ...
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 October 2016 ...
illicit flows, trade misinvoicing, financial flows, tax, tax evation
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 in Tanzania. ...
Taxation, Tax evasion, Tax collection, Local government, Tanzania, JEL classification codes: H26, H71, K42, O23, R51, Africa: Tanzania
Project | Jan 1996
A study on structures of co-operation and evasion in the international refugee regime.
How does information about elite tax evasion affect political participation: Experimental evidence from Tanzania
Journal Article | Jan 2019
We present results of a randomized field experiment where voters in Tanzania were given information about elite use of tax havens. Information provided ...
Elites, citizens, voter turnout, political participation, tax havens, political economy, Tanzania