The fiscal sociology literature views the state at the heart of development, but in most developing countries, formal taxation is limited. Instead, local ...

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 ...

The purpose of this study is to contribute towards, and to advance, the process of policy change in Uganda with respect to local government taxation. ...

Non-resource taxation in a resource-rich setting Odd-Helge Fjeldstad, Cornel Jahari, Donald Mmari an

The main objective of the project is to provide new insights into citizen’s attitudes and behaviour with respect to taxation in Africa, using nationally ...

Local taxes represent less than 5 per cent of total tax revenues in Tanzania. However, the large number of these taxes, together with their unsatisfactory ...

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

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.

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

On what bases should corporations be taxed? This article presents evidence from a series of discrete choice experiments designed to elicit the tax preferences ...

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

Introduction: The new politics of taxation and accountability in developing countries Lise Rakner a

The projects' contribution will be to generate knowledge of one of the most crucial issues in Angolan local government and decentralisation debate: Are ...

Recent debates on taxation and democratisation in poor countries argue that the more a state earns its income through the operation of a bureaucratic ...

Broadening the tax base : Reflections on taxation and state-building in Africa Odd-Helge Fjeldstad

Local taxes represent less than 5 percent of total tax revenues in Tanzania. However, the large number of these taxes, together with their unsatisfactory ...

Trust in public finance: Citizens' view on taxation by local authorities in Tanzania Odd-Helge Fjel

Citizens' unwillingness to pay taxes and fees are considered to be a major obstacle to enhancing government revenues in Tanzania. Dealing with the policy ...

This paper reviews the state of knowledge on local government revenue systems in Africa, with a particular focus on commonalties and differences between ...

Fiscal decentralisation – the devolution of revenue mobilisation and spending powers to lower levels of government – has become a main theme ...