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Tanzania
(Encyclopedia of Women & Islamic Cultures. Practices, Interpretations and Representations., Chapter, 2007-01-01) -
Tanzania as a future petro-state: Prospects and challenges
(Conference object, 2014-11-04) -
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 ... -
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 bargains in unlikely places: The politics of Zambian mining taxes
(The Extractive Industries and Society vol. 4 no. 3, Journal article; Peer reviewed, 2017-04-01)In developed nations, issues of taxation rank high on the agendas of political parties. In Africa’s new democracies taxation does not figure as a central campaign issue. Lack of attention to issues of taxation reflects ... -
Tax haven or international financial centre? The case of Kenya
(U4 Brief 2014:8, Report, 2014-09-17)International financial centres are geared to provide optimal conditions for the financial services industry. They encourage activities that can improve a country’s economy, but they may also facilitate money laundering, ... -
Tax havens and development
(Conference object, 2009-10-01)Tax havens harm both industrialised and developing countries, but the damaging impacts are largest in developing countries. This is partly because these countries are poor and thereby have more need to protect their ... -
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 ... -
Tax research at CMI - Annual Report 2023
(Others, 2024-01-01)The Annual Report 2023 provides an overview of key people, research projects, publications, seminar contributions and organization of other activities by CMI’s Tax Research Group. -
Tax-motivated illicit financial flows: A guide for development practitioners
(U4 Issue 2014:2, Research report, 2014-01-06)Tax revenue can help governments finance development and decrease reliance on foreign aid. But tax-motivated illicit financial flows – tax evasion, tax avoidance and aggressive tax planning – undermine these efforts. ... -
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 ... -
Taxation and State Building in Developing Countries
(Book, 2008-01-01)Developing countries face new and pressing challenges as they strive to build more effective and accountable public institutions. These difficulties differ from those experienced historically by OECD countries, yet patterns ... -
Taxation and state-building: Lessons from tax reforms in poor countries
(Conference object, 2008-04-22) -
Taxation and state-building: Poor countries in a globalised world
(Conference object, 2007-01-01)How far has the recent global wave of tax reform contributed to state building in poorer countries. Our conclusion mirrors other arguments about globalization more generally: there are a large number of good things to ... -
Taxation and tax reforms in Africa: Lessons from and for Tanzania
(Conference object, 2019-04-01) -
Taxation, aid and democracy. Research programme 2000-2003. Final report.
(Research report, 2004-01-01)Taxation, aid and democracy are closely related in poor aid-dependent African countries. The way they tackle the issue of domestic revenue mobilisation significantly influences their potential for economic growth and ... -
Taxation, aid and democracy: The evolution of tax systems in Africa.
(Conference object, 2008-04-22) -
Taxation, coercion and donors. Local government tax enforcement in Tanzania
(The Journal of Modern African Studies vol. 39 no. 2, Journal article; Peer reviewed, 2001-01-01)This paper presents three propositions about tax collection by local authorities in Tanzania. First, revenue performance depends on the degree of coercion involved in tax enforcement. Reciprocity does not seem to be an ... -
Taxation, governance and state-building: Concepts and issues
(Conference object, 2008-04-22) -
Taxation, Institutions and Participation: What is the best way to tax natural resources?
(Conference object, 2015-01-01)