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Blar i Chr. Michelsens Institutt på emneord "Tax Compliance"

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    • Building taxpayer culture in Mozambique, Tanzania and Zambia: Achievements, challenges and policy recommendations 

      Fjeldstad, Odd-Helge; Heggstad, Kari K. (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. ...
    • Changes in Citizens' Perceptions of the Local Taxation System in Tanzania 

      Fjeldstad, Odd-Helge; Ngalewa, Erasto; Katera, Lucas (REPOA Brief 12, Research report, 2008-08-22)
      This brief examines changes in citizens' perceptions of local taxation over time in Tanzania based on survey data from 2003 and 2006. It investigates why people do or do not pay taxes, their perceptions of misuse of tax ...
    • Electronic Fiscal Devises (EFDs): Lessons from the Region and Mainland Tanzania 

      Fjeldstad, Odd-Helge (Others, 2019-04-01)
    • Factors affecting tax compliant attitude in Africa: Evidence from Kenya, Tanzania, Uganda and South Africa 

      Fjeldstad, Odd-Helge; Sjursen, Ingrid Hoem; Ali, Merima (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 ...
    • Maybe we should pay tax after all? Citizens' changing views on taxation in local government authorities 

      Fjeldstad, Odd-Helge; Katera, Lucas; Ngalewa, Erasto (Conference object, 2008-04-22)
    • Not so great expectations: Gas revenue, corruption and willingness to pay tax in Tanzania 

      Cappelen, Alexander Wright; Fjeldstad, Odd-Helge; Jahari, Cornel; Mmari, Donald; Sjursen, Ingrid Hoem; Tungodden, Bertil (CMI Brief vol. 15 no. 4, Report, 2016-02-01)
      Huge reservoirs of natural gas have been discovered offshore the southern coast of Tanzania. There are high expectations that exploitation of natural resources will substantially increase Tanzania’s national income. This ...
    • Pre-colonial centralization and tax compliance norms in contemporary Uganda 

      Ali, Merima; Fjeldstad, Odd-Helge (WIDER Working Paper 188, Research report, 2021-12-01)
      The paper examines the legacy of pre-colonial centralization on tax compliance norms of citizens in contemporary Uganda. By combining geo-referenced anthropological data on pre-colonial ethnic homelands with survey data ...
    • 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. ...

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