Browsing Chr. Michelsens Institutt by Subject "Taxation"
Now showing items 1-20 of 54
-
Between Oslo and al-Aqsa. Taxation and state formation in Palestine 1994-2000
(Research report, Research report, 2002)The state formation process in Palestine during the period 1994-2000, in contrast to the European experience, was not related to inter-state war but to insurgency against and negotiation with Israeli occupation. This ... -
Bribes, taxes and regulations: Business constraints for micro enterprises in Tanzania
(CMI Working paper, Working paper, 2006)This paper analyses the business environment for micro enterprises in Tanzania based on survey data. The primary objective of the study is to identify major constraints facing the firms’ business operations. Taxation, ... -
Building fiscal capacity in developing countries: Evidence on the role of information technology
(CMI Working Paper WP 2015:12, Working paper, 2015-11-01)Limited fiscal capacity poses a significant challenge in developing countries. To mitigate this challenge, the adoption of electronic tax systems has been at the forefront of tax reforms; however, there is little systematic ... -
Building tax systems in fragile states. Challenges, achievements and policy recommendations
(CMI Report R 2018:03, Research report, 2018-03-01)The purpose of this study is to systematise and analyse existing knowledge on taxation in fragile states. Efforts to support domestic revenue mobilisation in conflict situations require a different approach and other means ... -
Building taxpayer culture in Mozambique, Tanzania and Zambia: Achievements, challenges and policy recommendations
(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
(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 ... -
Fiscal decentralisation in Tanzania: For better or for worse?
(CMI Working paper, Working paper, 2001)Tanzania is currently implementing a local government reform aimed at improving public service delivery. An important component of the reform is to increase the fiscal autonomy of local authorities. This policy is encouraged ... -
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 ... -
Information Technology and Fiscal Capacity in a Developing Country: Evidence from Ethiopia
(ICTD Working Paper 31, Research report, 2015-02-01)Governments in developing countries are typically constrained by a limited fiscal capacity to finance the provision of essential public goods – a constraint that has been cited as one of the fundamental challenges to ... -
Local government finances and financial management in Tanzania. Empirical evidence of trends 2000-2007
(Special paper 10/2, Research report, 2010-11-15)The paper examines local government capacity with respect to financial management and revenue enhancement, and analyses trends in financial accountability and efficiency for the period 2000–2006/07. The study covers six ... -
Local government taxation and tax administration in Tanzania
(Research report, Research report, 1999)Local taxes represent less than 5 per cent of total tax revenues in Tanzania. However, the large number of these taxes, together with their unsatisfactory nature, means that their economic, political and social impacts are ... -
Local government taxation in Sub-Saharan Africa: A review and an agenda for research
(CMI Working Paper WP 2014:2, Working paper, 2014-03-01)This paper reviews the state of knowledge on local government revenue systems in Africa, with a particular focus on commonalties and differences between Francophone and Anglophone countries in Sub-Saharan Africa. The ... -
Long-term effects of the COVID-19 pandemic on domestic resource mobilisation in sub-Saharan Africa
(CMI Brief no. 2021: 4, Report, 2021-08-01)Since late 2019, the COVID-19 pandemic has been spreading globally. The pandemic has affected all aspects of global society and has caused specific challenges for both the government and private sectors in most countries. ... -
Mass Taxation and State-Society Relations in East Africa
(Taxation and State Building in Developing Countries Chapter 5, Chapter, 2008-01-01)Poll (‘head'''') tax has been the most common form of direct mass taxation in many sub-Saharan African countries since colonial times. Until very recently it was a dominant source of revenue for local governments. It has ... -
Maybe we should pay tax after all? Citizens' changing views on taxation in local government authorities
(Conference object, 2008-04-22) -
New study hints on country's business barriers
(Others, 2007-08-01) -
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 ... -
Participation, representation and taxation: why collect taxes in oil rich Angola
(Conference object, 2011-06-01) -
Peoples' views of taxation in Africa: A review of research on determinants of tax compliance
(CMI Working Paper WP 2012:7, Working paper, 2012-10-10)What are the key determinants of taxpayer compliance? And which features of citizen-state relations govern attitudes and behaviour regarding taxation? This paper examines the analytical foundation, methodological approaches ...