• A reforma tributária do sector não petrolífero em Angola: No caminho certo ou a perder o dinamismo? 

      Fjeldstad, Odd-Helge; Jensen, Søren Kirk; Paulo, Francisco Miguel (Angola Brief vol. 4 no. 4, Report, 2014-04-08)
      Desde 2010, Angola está a implementar uma reforma tributária que visa aumentar as suas receitas fiscais não petrolíferas. Este brief aborda os principais feitos da reforma à partir do segundo semestre de 2012 quanto à ...
    • Análise do processo de reforma fiscal em Angola... e porque incentivos fiscais devem ser evitados 

      Fjeldstad, Odd-Helge; Jensen, Søren Kirk; Orre, Aslak (Angola Brief vol. 2 no. 2, Report, 2012-06-06)
      Angola está actualmente a implementar uma reforma tributária. O principal objectivo da reforma é aumentar as receitas fiscais não petrolíferas pelo alargamento da base tributária, racionalizar incentivos, aumentar o controlo ...
    • Anti-corruption Reforms: Challenges, Effects and Limits of World Bank Support 

      Fjeldstad, Odd-Helge; Isaksen, Jan (IEG Working Paper 7:2008, Research report, 2008-09-01)
      This study compares the evolution of the state-of-the-art in research and analysis of anticorruption and transparency with World Bank practice. The first part of the paper reviews the theoretical and empirical approaches ...
    • Anti-corruption: Diagnosis and strategies 

      Fjeldstad, Odd-Helge (Others, 2007-08-16)
      Within the ‘good governance' strategies of the World Bank and the International Monetary Fund initiatives to curb corruption are given priority. Improving governance and reducing corruption are considered essential to ...
    • Building Tax Capacity in Developing Countries 

      Moore, Mick; Fjeldstad, Odd-Helge; Isaksen, Jan; Lundstøl, Olav; McCluskey, Rhiannon; Prichard, Wilson (Others, 2015-10-01)
      The agenda for the Third International Conference on Financing for Development suggests there will be less focus on aid, and more on how developing countries can generate their own financial resources for development. ...
    • Building tax systems in fragile states. Challenges, achievements and policy recommendations 

      Fjeldstad, Odd-Helge; Bøås, Morten; Bjørkheim, Julie Brun; Kvamme, Frida Margrethe (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 

      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. ...
    • Business people’s views of paying taxes in Ethiopia 

      Yesegat, Wollela; Fjeldstad, Odd-Helge (ICTD Working Paper 43, Research report, 2016-01-01)
      This study examines factors that determine business people’s attitudes towards paying taxes in Ethiopia. Based on data obtained from a survey of business taxpayers in Addis Ababa, the study finds a statistically significant ...
    • Capital flight from Africa - with a little help from the banks 

      Fjeldstad, Odd-Helge; Heggstad, Kari K. (Fuga de Capitais E a Política de Desenvolvimento a Favor dos Mais Pobres em Angola [Capital Flight and Pro-Poor Development Policy in Angola], Chapter, 2014-01-01)
      Africa is a source of large-scale capital flight. The purpose of this paper is to shed light on how banks facilitate capital flight from Africa. There is growing evidence that subsidiaries of the world’s major banks have ...
    • Capital flight, tax policy and lobbyists in Africa 

      Fjeldstad, Odd-Helge (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 ...
    • 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 ...
    • Citizens Demand Tougher Action on Corruption 

      Fjeldstad, Odd-Helge; Ngalewa, Erasto; Katera, Lucas (REPOA Brief 11, Research report, 2008-05-10)
      This brief examines the extent of corruption perceived by residents of six councils in Tanzania; identifying the sectors worst affected. It also presents recommendations on measures to address local corruption based upon ...
    • Colonial legacy, state-building and the salience of ethnicity in Sub-Saharan Africa 

      Ali, Merima; Fjeldstad, Odd-Helge; Jiang, Boqian; Shifa, Abdulaziz B. (CMI Working Paper WP 2015:16, Working paper, 2015-01-01)
      Ethnicity has received increased attention in studies of Africa's economic and institutional development. We present evidence on the long-term effects of Britain's "divide-and-rule" colonial strategy that deliberately ...
    • Combating corruption: A transparency index for donors? 

      Fjeldstad, Odd-Helge (Development Today vol. 9 no. 6, Journal article; Peer reviewed, 1999-01-01)
      For decades the international donor community has turned a blind eye to corruption in developing countries. This attitude appears to have changed. There is now a remarkable consensus among aid organisations on the importance ...
    • Corruption in customs: How can it be tackled? 

      Fjeldstad, Odd-Helge; Filho, Ernani Checcucci; Raballand, Gaël (Enhancing Government Effectiveness and Transparency: The Fight Against Corruption, Chapter, 2020-09-01)
      This chapter examines recent experiences in combating corruption in customs administration in developing countries. There is no lack of measures, norms, standards or ‘best practices’ to address corruption. ...
    • Corruption in Tax Administration: Lessons from Institutional Reforms in Uganda 

      Fjeldstad, Odd-Helge (International Handbook on the Economics of Corruption, Chapter, 2006-01-01)
      Over the past two decades many developing countries have implemented comprehensive reforms of their tax administrations in order to increase revenue and curb corruption. This chapter examines recent experiences in the fight ...
    • Corruption: A selected and annotated bibliography 

      Amundsen, Inge; Fjeldstad, Odd-Helge (Research report, 2000-01-01)
    • Crime, poverty and police corruption: a review of issues 

      Andvig, Jens Chr.; Fjeldstad, Odd-Helge (Conference object, 2008-07-08)
      Crime and the fear of being hit by crime and small-scale violence are key economic and social problems in most developing countries, not least felt strongly by the poor. Extensive corruption in the police, experienced or ...
    • Dilemmas of fiscal decentralisation: A study of local government taxation in Tanzania 

      Fjeldstad, Odd-Helge; Semboja, Joseph (Forum for Development Studies vol. 27 no. 1, Journal article; Peer reviewed, 2000-01-01)
      Local taxes represent less than 5 percent 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 ...
    • Disparities in Citizens' Perceptions of Service Delivery by Local Government Authorities in Tanzania 

      Fjeldstad, Odd-Helge; Katera, Lucas; Ngalewa, Erasto (REPOA Brief 13, Research report, 2008-01-01)
      The Local Government Reform Programme (LGRP) in Tanzania aims to restructure local government authorities so that they can respond more effectively to local priorities of service delivery in a sustainable manner. Various ...