Browsing Publications by Author "Fjeldstad, Odd-Helge"

Now showing items 61-80 of 112

    • Property owners’ knowledge and attitudes towards property taxation in Tanzania 

      Ali, Merima; Fjeldstad, Odd-Helge; Katera, Lucas (CMI Insight 2018:01, Report, 2018-08-01)
      Property taxation (PT) is high on the political agenda in Tanzania and considered a cornerstone of the Government’s efforts to strengthen broad based direct taxation. Because it is visible to taxpayers, and in principle ...

    • Property Taxation in Developing Countries 

      Ali, Merima; Fjeldstad, Odd-Helge; Katera, Lucas (CMI Brief vol. 16 no. 1, Report, 2017-03-01)
      Property tax (PT) raises on average revenues of less than 1% of GDP in developing countries. In many African countries it contributes far less than 0.5%. Following such low contribution, there is a growing eagerness among ...

    • Reforming the personal income tax system in Angola: An alternative proposal 

      Fjeldstad, Odd-Helge; Jensen, Søren Kirk; Paulo, Francisco Miguel (CMI Insight 2014:3, Report, 2014-06-01)
      Reforming the personal income tax legislation in Angola has been under preparation since 2011. There are many challenges related to creating an effective and fair tax system in a highly unequal society that the Angolan ...

    • Research and Advisory Work on Taxation and Public Finance Management in Tanzania 1993-2023 

      Fjeldstad, Odd-Helge (Others, 2024-04-01)
      2024 marks the 60 th anniversary of the United Republic of Tanzania (URT). The state was founded on 26 April 1964. It was then named the United Republic of Tanganyika and Zanzibar. On 29 October 1964, the country was ...

    • Resourcing Development: Opportunities for Fiscal Self-reliance in Tanzania 

      Fjeldstad, Odd-Helge (Conference object, 2006-01-01)
      Presentation at the Natural Resources Management Programme Workshop, 2 - 3 October 2006

    • Revenue administration and corruption 

      Fjeldstad, Odd-Helge (U4 Issue 2005:2, Research report, 2005-01-01)
      The aim of this U4 Issue paper is to identify and discuss major challenges, appropriate responses, and relevant tools for addressing corruption in revenue administrations. This text is part of the output from the U4 Focus ...

    • Revenue authorities and public authority in sub-Saharan Africa 

      Fjeldstad, Odd-Helge; Moore, Mick (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 

      Fjeldstad, Odd-Helge (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 ...

    • Revenue mobilization at sub-national levels in Sudan 

      Fjeldstad, Odd-Helge (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 

      Fjeldstad, Odd-Helge; Ngowi, Prosper; Rakner, Lise (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 ...

    • Skatt og statsbygging i utviklingsland: Hvordan skatt kan bidra til å ansvarliggjøre myndighetene overfor egne borgere 

      Fjeldstad, Odd-Helge (Journal article, 2011-05-02)
      Den politiske betydningen av skattlegging går langt ut over det å skaffe inntekter til å finansiere offentlig sektor, infrastruktur og grunnleggende behov for borgerne. I denne artikkelen argumenterer Odd-Helge Fjeldstad ...

    • Taking stock of the tax reform process in Angola, and why tax incentives should be avoided 

      Fjeldstad, Odd-Helge; Jensen, Søren Kirk; Orre, Aslak (Angola Brief vol. 2 no. 1, Report, 2012-06-05)
      Angola is currently implementing a tax reform. The main objective of the reform is to increase non-oil tax revenues by broadening the tax base, rationalize incentives, increase control with voluntary tax payments and fight ...

    • Tanzania as a future petro-state: Prospects and challenges 

      Fjeldstad, Odd-Helge; Mmari, Donald; Matola, Fred (Conference object, 2014-11-04)

    • Tax administrations working together 

      Fjeldstad, Odd-Helge; Heggstad, Kari K. (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? 

      Fjeldstad, Odd-Helge; Jensen, Søren Kirk; Paulo, Francisco Miguel (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 

      Fjeldstad, Odd-Helge; Moore, Mick (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 

      Fjeldstad, Odd-Helge; Sjursen, Ingrid Hoem (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.

    • Taxation and development: a review of donor support to strengthen tax systems in developing countries 

      Fjeldstad, Odd-Helge (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 

      Bräutigam, Deborah; Fjeldstad, Odd-Helge; Moore, Mick (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 

      Fjeldstad, Odd-Helge (Conference object, 2008-04-22)