Frustration with the capacity of the ordinary machinery of justice to deal adequately with corruption has prompted many countries to develop specialised anti-corruption institutions. While anti-corruption agencies with ...

This report presents an analysis of the Parliament of Tanzania (which includes the Bunge in Dodoma and the House of Representatives in Zanzibar), which has only recently taken up its ‘checks and balances’ functions. The ...

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 ...

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 ...

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 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 ...

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 ...

Effective collection of property taxes requires constructive working relations between the central government revenue authority and the municipalities, independent of the mode of administration. Clear division of function ...

There is increased awareness that success among small scale entrepreneurs in developing countries requires more than microfinance, and that an important limiting factor for business growth is the level of human capital ...