1 - 20 of 30 items matching your search:
The Other Side of Taxation: Extraction and Social Institutions in the Developing World
Journal Article | Jan 2018
The fiscal sociology literature views the state at the heart of development, but in most developing countries, formal taxation is limited. Instead, local ...
taxation, social institutions, social extraction, informal taxation, service provision
Valued-added taxation in Tanzania?
CMI Working Paper | Jan 1995
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 ...
Africa: Tanzania
Rural taxation in Uganda
Project | Mar - Dec 2003
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. ...
Africa: Uganda
Non-resource taxation in a resource-rich setting
Book Chapter | Nov 2019
Non-resource taxation in a resource-rich setting Odd-Helge Fjeldstad, Cornel Jahari, Donald Mmari an
Tanzania
Follow the money: Financial secrecy, international taxation and development
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.
Peoples' views of taxation in Africa
Project | Nov 2010 - Dec 2011
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 ...
Taxation, tax evasion, compliance, fiscal contract, trust, Benin, Ghana, Kenya, Malawi, Mali, Mozambique, Senegal, Sierra Leone, South Africa, Tanzania, Uganda, Zambia, Zimbabwe
Local government taxation and tax administration in Tanzania
CMI Report | Jan 1999
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 ...
Local government, Decentralisation, Taxation, Tax administration, Tanzania, Africa: Tanzania
Taxing the urban boom: property taxation in Africa
CMI Insight | Mar 2017
The growth of Africa’s towns and cities has outpaced local governments’ capacity for service delivery in terms of management, infrastructure, ...
urbanisation, property boom, tax reform, property tax, South Africa, Africa, Burundi, Ethiopia, Nigeria, Uganda, Gambia, Cameroon, Ghana, Ivory Coast, Rwanda, Tanzania, Mozambique, Sierra Leone
Property owners’ knowledge and attitudes towards property taxation in Tanzania
CMI Insight | Aug 2018
Property taxation (PT) is high on the political agenda in Tanzania and considered a cornerstone of the Government’s efforts to strengthen broad ...
Property taxation in Tanzania, Tanzania
Most people are not economists: Citizen preferences for corporate taxation
CMI Working Paper | Nov 2018
On what bases should corporations be taxed? This article presents evidence from a series of discrete choice experiments designed to elicit the tax preferences ...
Corporate taxation, tax preferences, tax legitimacy, optimal taxation, Tanzania
Local government taxation and tax administration in Africa
Project | Nov 2010 - Dec 2011
The main objective of the project is to provide better evidence on how to promote effective, efficient and legitimate local government tax systems and ...
Taxation, local government, fiscal decentralisation, Sub-Saharan Africa
Introduction: The new politics of taxation and accountability in developing countries
Report in External Series | Jan 2002
Introduction: The new politics of taxation and accountability in developing countries Lise Rakner a
Citizens’ preferences for taxation of internationally mobile corporations: Evidence from Tanzania
Journal Article | May 2021
The legitimacy of the tax system is likely to be compromised in the absence of public support. This article presents evidence from a discrete choice experiment ...
Tax policy, corporate taxation, tax preferences, tax legitimacy, Tanzania
Participation, representation and taxation in local governance in Angola
Project | Oct 2008 - Dec 2010
The projects' contribution will be to generate knowledge of one of the most crucial issues in Angolan local government and decentralisation debate: Are ...
Angola
Collectors, councillors and donors: Local government taxation and state-society relations in Tanzania
Report in External Series | Jan 2002
Recent debates on taxation and democratisation in poor countries argue that the more a state earns its income through the operation of a bureaucratic ...
Africa: Tanzania
Broadening the tax base : Reflections on taxation and state-building in Africa
Book Chapter | Feb 2012
Broadening the tax base : Reflections on taxation and state-building in Africa Odd-Helge Fjeldstad
Taxation, Africa
Dilemmas of fiscal decentralisation: A study of local government taxation in Tanzania
Journal Article | Jan 2000
Local taxes represent less than 5 percent of total tax revenues in Tanzania. However, the large number of these taxes, together with their unsatisfactory ...
Africa: Tanzania
Trust in public finance: Citizens' view on taxation by local authorities in Tanzania
Report in External Series | Jan 2004
Trust in public finance: Citizens' view on taxation by local authorities in Tanzania Odd-Helge Fjel
Africa: Tanzania
Maybe we should pay tax after all? Citizens' views on taxation in Tanzania
Report in External Series | Apr 2009
Citizens' unwillingness to pay taxes and fees are considered to be a major obstacle to enhancing government revenues in Tanzania. Dealing with the policy ...
Taxation, tax compliance, tax evasion, local government, Tanzania
Local government taxation in Sub-Saharan Africa: A review and an agenda for research
CMI Working Paper | Mar 2014
This paper reviews the state of knowledge on local government revenue systems in Africa, with a particular focus on commonalties and differences between ...
Local government, Fiscal decentralisation, Taxation, Governance, State building, Africa