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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 ...
Taking stock of the tax reform process in Angola, and why tax incentives should be avoided
(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 ...
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 ...
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. ...
Local government revenue mobilisation in Anglophone Africa
(CMI Working Paper WP 2012:6, Working paper, 2012-10-03)
This paper examines opportunities and constraints facing local revenue mobilization in Anglophone Africa with an emphasis on urban settings. Specific revenue instruments and their effects on economic efficiency, income ...
Análise do processo de reforma fiscal em Angola... e porque incentivos fiscais devem ser evitados
(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 ...