Blar i Chr. Michelsens Institutt på emneord "Taxation"
Viser treff 41-54 av 54
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The rise and fall of the mining royalty regime in Zambia
(Lifting the veil of secrecy: Perspectives on international taxation and capital flight from Africa, Chapter, 2017-11-01)Zambia has a long history of disputed changes of the mining tax regime with damaging effects on the working relations between the Government and the mining sector. A shared assumption has been that profit-related taxes ... -
The role of trust and norms in tax compliance in Africa
(Human Development Report 2023-2024 "Breaking the gridlock: Reimagining cooperation in a polarized world", Chapter, 2024-04-01)The tax system is a key formal institution with a unique role in the social contract between people and governments, as an essential source of revenue for governments to fund public services and programmes that benefit ... -
The tax systems in Mozambique, Tanzania and Zambia: achievements, challenges and recommendations for Norwegian support
(Conference object, 2011-05-04) -
The tax systems in Mozambique, Tanzania and Zambia: capacity and constraints
(CMI Report R 2011:3, Research report, 2011-06-01)The purpose of this study is to systematise and analyse existing knowledge of the capacity and constraints of the tax systems in selected African countries, and to advice Norwegian authorities on how this knowledge can be ... -
The tax systems in Mozambique, Tanzania and Zambia: capacity and constraints
(Conference object, 2011-05-04) -
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 ... -
To Pay or not to Pay? Citizens' Views on Taxation by Local Authorities in Tanzania
(REPOA Special Paper 18, Research report, 2006-01-01)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 ... -
To pay or not to pay? Citizens' views on taxation in local authorities in Tanzania
(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 ... -
Towards fiscal self-reliance: Capacity building for domestic revenue enhancement in Mozambique, Tanzania and Zambia (workshop report)
(Research report, 2011-05-15)The workshop Toward fiscal self-reliance: Capacity building for domestic revenue enhancement in Mozambique, Tanzania and Zambia took place in Maputo, Mozambique 30-31 March 2011. The purpose of the workshop was to ... -
Value-Added Taxation in Tanzania?
(CMI Working paper, Working paper, 1995)Is Tanzania ready for a value-added tax (V AT)? The purpose of this paper is to answer this and other related questions that are often asked about value-added taxation in developing countries, to consider how a V AT might ... -
Vers plus d'éthique dans les douanes en Afrique subsaharienne; The pursuit of integrity in customs: experiences from sub-Saharan Africa
(Afrique Contemporaine vol. 230 no. 2009-2, Journal article; Peer reviewed, 2009-08-01)This paper examines recent experiences from sub-Saharan Africa in combating corruption in customs. It argues that integrity reforms have been too focused on reforming formal institutions, and too little attention has been ... -
When the terrain does not fit the map: Local government taxation in Africa
(Perspectives on politics, production and public administration in Africa. Essays in honour of Ole Therkildsen., Chapter, 2015-06-23)Fiscal decentralisation – the devolution of revenue mobilisation and spending powers to lower levels of government – has become a main theme of governance over the past two decades. A sound revenue system for local governments ... -
When women grow wings: Gender relations in the informal economy of Kampala
(Research report, Research report, 2003)In urban Africa, informal employment constitutes 90 per cent of all new jobs. Informal work is characterised by being unrecognised, unprotected or unrecorded by the public authorities, and a larger percentage of women than ... -
Why people pay taxes. The case of the development levy in Tanzania
(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" ...