Browsing Chr. Michelsens Institutt by Subject "Tax Administration"
Now showing items 1-19 of 19
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Corruption in Tax Administration: Lessons from Institutional Reforms in Uganda
(International Handbook on the Economics of Corruption, Chapter, 2006-01-01)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 chapter examines recent experiences in the fight ... -
Electronic Fiscal Devises (EFDs): Lessons from the Region and Mainland Tanzania
(Others, 2019-04-01) -
Fighting fiscal corruption: Lessons from the Tanzania Revenue Authority
(Public Administration and Development vol. 23 no. 2, Journal article; Peer reviewed, 2003-01-01)Over the last decade several African countries have undertaken comprehensive reforms of their tax administration to increase revenue and curb corruption. This paper examines recent experiences in the fight against corruption ... -
Outsourcing revenue collection to private agents: Experiences from local authorities in Tanzania
(REPOA Special Paper 28, Research report, 2009-04-20)This paper examines recent experiences with outsourced revenue collection to private agents in local government authorities in Tanzania. Based on evidence from four urban and three rural councils, the study examines how ... -
Policy implementation under stress: Central-local government relations in property tax administration in Tanzania
(Journal of Financial Management of Property and Construction vol. 26 no. 2, Journal article; Peer reviewed, 2019-03-01)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 ... -
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 ... -
Public Sector Reform: What Works and Why?
(IEG Evaluation Report, Research report, 2008-05-24)The main objective of this evaluation by the Independent Evaluation Group (IEG) is to help the World Bank learn how to contribute more effectively to public sector reform (PSR) in its member countries. The intended audience ... -
Regulatory Burdens in Tax Administration and Firms’ Compliance Costs in Africa
(Research report, 2018-01-01)This paper examines the effect of regulatory burdens related to tax administration on firms' compliance costs in Africa. Using cross-country firm-level data, the results show that regulatory burdens related to tax ... -
Revenue authorities and public authority in sub-Saharan Africa
(Journal of Modern African Studies vol. 47 no. 1, Journal article; Peer reviewed, 2009-01-01)Since the early 1990s, many countries in sub-Saharan Africa have established semi-autonomous revenue authorities (ARAs), organisationally distinct from ministries of finance, with some real operational autonomy, and with ... -
Revenue authorities: Experiences from sub-Saharan Africa
(Conference object, 2007-08-13)In most developing countries national tax collection is carried out by line departments within the Ministry of Finance. However, over the past two decades more than 30 developing countries, especially in Latin America and ... -
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 ... -
Taxation and development: a review of donor support to strengthen tax systems in developing countries
(Working paper 2013/010, Research report, 2013-02-01)Recent years have seen a growing interest among donors on taxation in developing countries. This reflects a concern for domestic revenue mobilization to finance public goods and services, as well as recognition of the ... -
Taxing the urban boom in Tanzania: Central versus local government property tax collection
(CMI Insight 2017:3, Report, 2017-06-01)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 ... -
The non-oil tax reform in Angola: Escaping from petroleum dependency?
(The Extractive Industries and Society vol. 7 no. 4, Journal article; Peer reviewed, 2020-11-01)Angola experienced an extraordinary oil boom between 2004 and 2014. During this period, oil revenue accounted for 80% of all government revenue. In 2011, the Government of Angola started implementing a non-oil tax reform. ... -
The role of ICT in property tax administration: Lessons from Tanzania
(CMI Brief no. 2019:06, Report, 2019-06-01)A key problem facing revenue administrations in many developing countries is that they operate manual paper-based recording systems. This is particularly the case for property taxation. Revenue leakages are common and occur ... -
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) -
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 ...