• Dilemmas of fiscal decentralisation: A study of local government taxation in Tanzania 

      Fjeldstad, Odd-Helge; Semboja, Joseph (Forum for Development Studies vol. 27 no. 1, Journal article; Peer reviewed, 2000-01-01)
      Local taxes represent less than 5 percent of total tax revenues in Tanzania. However, the large number of these taxes, together with their unsatisfactory nature, means that their economic, political and social impacts are ...
    • Local government taxation and tax administration in Tanzania 

      Fjeldstad, Odd-Helge; Semboja, Joseph (Research report, Research report, 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 nature, means that their economic, political and social impacts are ...
    • Taxation, aid and democracy. An agenda for research in African countries 

      Fjeldstad, Odd-Helge; Therkildsen, Ole; Rakner, Lise; Semboja, Joseph (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 ...
    • Why people pay taxes. The case of the development levy in Tanzania 

      Fjeldstad, Odd-Helge; Semboja, Joseph (CMI Working paper, Working paper, 1998)
      This study sheds some light on some of the factors underlying tax compliance in local authorities in Tanzania with the help of original survey data. We use the experience of the poll tax (locally named "development levy" ...
    • Why people pay taxes: The case of the development levy in Tanzania 

      Fjeldstad, Odd-Helge; Semboja, Joseph (World Development vol. 29 no. 12, Journal article; Peer reviewed, 2001-01-01)
      This paper examines factors determining tax compliance behavior in local authorities in Tanzania. The poll tax - locally named "development levy" - is used as case. The study finds support for the hypotheses that tax ...