Blar i CMI Open Research Archive på emneord "VAT"

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    • Lobbying and the shaping of tax policies in Tanzania 

      Fjeldstad, Odd-Helge; Rakner, Lise (CMI Working Paper WP 2021:07, Working paper, 2021-11-01)
      This paper explores the role of interest groups in shaping tax policies in Tanzania. Tracing the various stages behind the VAT Act 2014 in Tanzania, weighing the various interests, lobbyists and political actors, the study ...

    • The Added Value of Value Added Tax: People are more willing to pay tax 

      Fjeldstad, Odd-Helge; Iversen, Thor Olav (CMI Brief vol. 14 no. 2, Report, 2015-04-21)
      Raising domestic tax revenues is a priority for most sub-Saharan African countries. But the tax bases in most African countries are undermined by widespread tax avoidance and evasion. A new study from CMI supports the claim ...

    • The Customer is King: Evidence on VAT Compliance in Tanzania 

      Fjeldstad, Odd-Helge; Kagoma, Cecilia; Mdee, Ephraim; Sjursen, Ingrid Hoem; Somville, Vincent (ICTD Working Paper 83, Research report, 2018-10-01)
      Like governments in many other African countries, the Government of Tanzania has been striving to improve the effectiveness of its value added tax (VAT) regime by reducing tax evasion through a combination of measures, ...

    • VAT receipt lotteries: Can they increase tax revenues in Sub-Saharan Africa? 

      Fjeldstad, Odd-Helge; Hellar, George; Mdee, Ephraim; Sjursen, Ingrid Hoem; Somville, Vincent (CMI Insight 2021:8, Report, 2021-09-01)
      Value Added Tax accounts for about a fourth of all tax revenues in Sub-Saharan Africa (SSA), but studies show that there is potential to collect substantially more revenues from the VAT in most countries in the region. ...