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Understanding the resource curse: A large-scale experiment on corruption in Tanzania
(CMI Working Paper WP 2018:5, Working paper, 2018-01-01)
Corruption appears to be an important driver of the resource curse in developing countries. We report from a large-scale field experiment in Tanzania that provides causal evidence on how expectations about future natural ...
Policy implementation under stress: Central-local government relations in property tax collection in Tanzania
(CMI Working Paper WP 2018:1, Working paper, 2018-01-01)
Inter-organisational cooperation in revenue collection has received limited attention in the tax administration literature. Recent experiences from Tanzania offer a unique opportunity to examine opportunities and challenges ...
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 ...
Factors affecting tax compliant attitude in Africa: Evidence from Kenya, Tanzania, Uganda and South Africa
(Conference object, 2013-02-28)
In this study, we explore factors that determine citizens’ tax compliance behavior in Kenya, Tanzania, Uganda and South Africa using attitude and perception data from the new round 5 of Afrobarometer surveys. The study ...
The tax systems in Mozambique, Tanzania and Zambia: capacity and constraints
(Conference object, 2011-05-04)
The Customer is King: Evidence on VAT Compliance in Tanzania
(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, ...
To pay or not to pay? Citizens' attitudes towards taxation in Kenya, Tanzania, Uganda and South Africa
(Afrobarometer Working Paper 143, Research report, 2013-01-01)
This paper examines factors that determine citizens’ tax-compliance attitude in Kenya, Tanzania, Uganda and South Africa. Using the 2011/12 Afrobarometer survey data, we find that tax-compliance attitude is positively ...
Building taxpayer culture in Mozambique, Tanzania and Zambia: Achievements, challenges and policy recommendations
(CMI Report R 2012:1, Research report, 2012-07-05)
The study examines measures that aim to encourage taxpayer compliance through taxpayer education and constructive engagement between the government and citizens over taxation issues in Mozambique, Tanzania and Zambia. ...
Local government revenue mobilisation in Anglophone Africa
(CMI Working Paper WP 2012:6, Working paper, 2012-10-03)
This paper examines opportunities and constraints facing local revenue mobilization in Anglophone Africa with an emphasis on urban settings. Specific revenue instruments and their effects on economic efficiency, income ...
The tax systems in Mozambique, Tanzania and Zambia: achievements, challenges and recommendations for Norwegian support
(Conference object, 2011-05-04)