Blar i CMI Open Research Archive på emneord "Taxation"
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Resourcing Development: Opportunities for Fiscal Self-reliance in Tanzania
(Conference object, 2006-01-01)Presentation at the Natural Resources Management Programme Workshop, 2 - 3 October 2006 -
Revenue authorities and public authority in sub-Saharan Africa
(Journal of Modern African Studies vol. 47 no. 1, Journal article; Peer reviewed, 2009-01-01)Since the early 1990s, many countries in sub-Saharan Africa have established semi-autonomous revenue authorities (ARAs), organisationally distinct from ministries of finance, with some real operational autonomy, and with ... -
Revenue Authorities and State Capacity in Anglophone Africa
(CMI Working paper, Working paper, 2008)Since the early 1990s, many countries in Anglophone Africa have established (semi-) autonomous revenue authorities (ARAs), organisationally distinct from ministries of finance, with some real operational autonomy, and with ... -
Revenue authorities: Experiences from sub-Saharan Africa
(Conference object, 2007-08-13)In most developing countries national tax collection is carried out by line departments within the Ministry of Finance. However, over the past two decades more than 30 developing countries, especially in Latin America and ... -
Revenue mobilization at sub-national levels in Sudan
(Sudan Report SR 2016:1, Research report, 2016-01-01)Sudan has undertaken decentralization reforms since the early 1990s, in a federal government system with three tiers: federal, state, and local government levels. Fiscal decentralization was fueled by a decade-long oil ... -
Tax administrations working together
(CMI Report R 2012:3, Research report, 2012-09-27)The Revenue Authorities of Mozambique, Tanzania and Zambia have initiated a partnership for capacity building with the Norwegian Tax Administration (NTA). The overarching objective of the collaboration is to improve revenue ... -
Tax Reform and State Building in a Globalized World
(Taxation and State Building in Developing Countries Chapter 10, Chapter, 2008-01-01)How far has the recent global wave of tax reform contributed to state building in poorer countries? This chapter concludes that there are a large number of good things to report, but worrying problems in the poorest and ... -
Taxation and State Building in Developing Countries
(Book, 2008-01-01)Developing countries face new and pressing challenges as they strive to build more effective and accountable public institutions. These difficulties differ from those experienced historically by OECD countries, yet patterns ... -
Taxation and state-building: Lessons from tax reforms in poor countries
(Conference object, 2008-04-22) -
Taxation and tax reforms in Africa: Lessons from and for Tanzania
(Conference object, 2019-04-01) -
Taxation and tax reforms in developing countries: Illustrations from sub-Saharan Africa
(Research report, Research report, 2003)Many low income countries face a trilemma with respect to taxation: (1) There is an urgent and obvious need for more revenues to enable resource poor states to provide and maintain even the most basic public services. (2) ... -
Taxation and Tax Reforms in Tanzania: A Survey
(CMI Working paper, Working paper, 1995)This paper reviews the tax system in Tanzania, and gives particular attention to the tax reform proposals presented in the Report of the Presidential Commission on Taxation. In considering the effects of the "low-rate, ... -
Taxation, aid and democracy. An agenda for research in African countries
(CMI Working paper, Working paper, 2000)Taxation, aid and democracy are closely related in poor aid-dependent African countries. The way they tackle the issue of domestic revenue mobilisation significantly influences their potential for economic growth and ... -
Taxation, aid and democracy. Research programme 2000-2003. Final report.
(Research report, 2004-01-01)Taxation, aid and democracy are closely related in poor aid-dependent African countries. The way they tackle the issue of domestic revenue mobilisation significantly influences their potential for economic growth and ... -
Taxation, aid and democracy: The evolution of tax systems in Africa.
(Conference object, 2008-04-22) -
Taxation, coercion and donors. Local government tax enforcement in Tanzania
(CMI Working paper, Working paper, 2000)This paper presents three propositions about tax collection in local authorities in Tanzania. First, revenue performance depends on the degree of coercion involved in tax enforcement. Second, the extent of coercion depends ... -
Taxation, governance and state-building: Concepts and issues
(Conference object, 2008-04-22) -
Taxation, Institutions and Participation: What is the best way to tax natural resources?
(Conference object, 2015-01-01) -
The pursuit of integrity in customs: Experiences from sub-Saharan Africa
(CMI Working Paper, Working paper, 2009)This paper examines recent experiences from sub-Saharan Africa in combating corruption in customs. It argues that integrity reforms have been too focused on reforming formal institutions, and too little attention has been ... -
The rise and fall of the mining royalty regime in Zambia
(CMI Brief vol. 15 no. 2, Report, 2016-01-01)Zambia has a long history of disputed changes of the mining tax regime with damaging effects on the working relations between the Government and the mining sector. A shared assumption has been that profit-related taxes ...