• Autonomy, Incentives and Patronage. A Study of Corruption in the Tanzania and Uganda Revenue Authorities 

      Fjeldstad, Odd-Helge; Kolstad, Ivar; Lange, Siri (Research report, Research report, 2003)
      The report explores factors that explain the observed patterns of corruption within the Tanzania Revenue Authority (TRA) and the Uganda Revenue Authority (URA). In particular, the study discusses the key assumptions behind ...
    • Corruption in tax administration: Lessons from institutional reforms in Uganda 

      Fjeldstad, Odd-Helge (CMI Working paper, Working paper, 2005)
      Over the past two decades many developing countries have implemented comprehensive reforms of their tax administrations in order to increase revenue and curb corruption. This paper examines recent experiences in the fight ...
    • Fighting fiscal corruption: The case of the Tanzania Revenue Authority 

      Fjeldstad, Odd-Helge (CMI Working paper, Working paper, 2002)
      Over the last decade several African countries have undertaken comprehensive reforms of their tax administrations, with the aims of increasing revenue and curbing corruption. This paper examines recent experiences in the ...
    • Fiscal corruption: A vice or a virtue? 

      Fjeldstad, Odd-Helge; Tungodden, Bertil (CMI Working paper, Working paper, 2001)
      Recent literature on tax administration in poor countries suggests that inducing more fiscal corruption may contribute to reducing tax evasion and increasing tax revenues. But does such an intriguing paradox justify policies ...
    • Skatteunndragelse. En studie av kommunebeskatning i Tanzania 

      Hansen, Cecilie Fosse (CMI Working paper, Working paper, 1998)
      I dette notatet gis en oversikt over økonomisk teori om skatteunndragelse. Relevansen av ulike teoretiske tilnærminger i en u-landskontekst, drøftes. Deretter analyseres hvilke variabler som kan bidra til å forklare den ...
    • Tax evasion and corruption in local governments in Tanzania: Alternative economic approaches 

      Fjeldstad, Odd-Helge (CMI Working paper, Working paper, 1996)
      The primary concern of the paper is to discuss the role of various economic factors in explaining the mechanisms and degree of fiscal corruption and tax evasion in local governments in Tanzania. The emphasis is on how the ...
    • To pay or not to pay? Citizens' views on taxation in local authorities in Tanzania 

      Fjeldstad, Odd-Helge (CMI Working paper, Working paper, 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. Dealing with the policy problem of revenue enhancement and tax evasion ...
    • 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" ...