Browsing Chr. Michelsens Institutt by Subject "Tax Reform"
Now showing items 1-17 of 17
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Capital flight, tax policy and lobbyists in Africa
(Lifting the veil of secrecy: Perspectives on international taxation and capital flight from Africa, Chapter, 2017-11-01)This article examines how the use of tax havens affects tax moral and lobbying, and how tax havens form elites’ and other actors’ incentives to block or promote tax reforms in African countries. A particlar focus is on the ... -
Implications of the COVID-19 pandemic for revenue generation in poor African countries
(DIIS Working Paper 13: 2020, Research report, 2020-12-01)In the aftermath of the COVID-19 pandemic the need in poor countries in Africa for more revenues is obvious and growing - also because aid agencies are quite stingy in helping them in this crisis. The pandemic’s ... -
Lobbying and the shaping of tax policies in Tanzania
(CMI Working Paper WP 2021:07, Working paper, 2021-11-01)This paper explores the role of interest groups in shaping tax policies in Tanzania. Tracing the various stages behind the VAT Act 2014 in Tanzania, weighing the various interests, lobbyists and political actors, the study ... -
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 ... -
Resourcing Development: Opportunities for Fiscal Self-reliance in Tanzania
(Conference object, 2006-01-01)Presentation at the Natural Resources Management Programme Workshop, 2 - 3 October 2006 -
Revenue mobilization at sub-national levels in Sudan
(Sudan Report SR 2016:1, Research report, 2016-01-01)Sudan has undertaken decentralization reforms since the early 1990s, in a federal government system with three tiers: federal, state, and local government levels. Fiscal decentralization was fueled by a decade-long oil ... -
Shaping the tax agenda: Public engagement, lobbying and tax reform in Tanzania
(CMI Brief vol. 14 no. 5, Report, 2015-07-01)Tax reforms are no longer the exclusive domain of the International Monetary Fund, external experts, and the Ministry of Finance. Increasingly, interest groups across Africa shape the tax agenda. Business associations and ... -
Tax amnesty in Angola: a fresh start or a vicious circle?
(Angola Brief vol. 4 no. 9, Report, 2014-09-17)The Angolan Parliament has recently approved a comprehensive set of new tax legislation as part of the ongoing non-oil tax reform. An amnesty for taxpayers’ outstanding debt is part of the reform package. Given the lawlessness ... -
Tax Reform and State Building in a Globalized World
(Taxation and State Building in Developing Countries Chapter 10, Chapter, 2008-01-01)How far has the recent global wave of tax reform contributed to state building in poorer countries? This chapter concludes that there are a large number of good things to report, but worrying problems in the poorest and ... -
Taxing the urban boom: property taxation in Africa
(CMI Insight 2017:1, Report, 2017-03-01)The growth of Africa’s towns and cities has outpaced local governments’ capacity for service delivery in terms of management, infrastructure, and financing. As a result, many African towns and cities are now faced with a ... -
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 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 ...