Now showing items 1-10 of 10
Capital flight from Africa - with a little help from the banks
(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 ...
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 ...
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 ...
Tanzania as a future petro-state: Prospects and challenges
(Conference object, 2014-11-04)
Poor revenue forecasting: A major challenge for sound fiscal policy in Angola
(Angola Brief vol. 4 no. 1, Report, 2014-02-01)
Fiscal policy is the use of government revenue collection (taxation) and expenditure (spending) to monitor and influence the nation’s economy. A major challenge facing fiscal policy and implementation of the ongoing non-oil ...
Reforming the personal income tax system in Angola: An alternative proposal
(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 ...
Fraca previsão de receitas: Um grande desafio para uma política fiscal sólida em Angola
(Angola Brief vol. 4 no. 3, Report, 2014-04-08)
A política fiscal consiste no uso da arrecadação de receitas (tributação) e da realização de despesas (gastos) pelo governo com o objetivo de monitorar e influenciar a economia da nação. Um grande desafio que se coloca à ...
The non-oil tax reform in Angola: On track or losing momentum?
(Angola Brief vol. 4 no. 2, Report, 2014-02-18)
Since 2010, Angola has been implementing a tax reform aiming to increase non-oil tax revenues. This brief addresses main achievements of the reform since mid-2012 on administrative and legislative issues. Does the reform ...
A reforma tributária do sector não petrolífero em Angola: No caminho certo ou a perder o dinamismo?
(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 ...
Fiscal decentralisation in developing countries: Lessons for Bangladesh
(CMI Brief vol. 13 no. 2, Report, 2014-04-23)
There is an ongoing debate in Bangladesh in civil society and among policymakers, whether the country should move from a highly centralised unitary state to a more devolved entity. Demand for more decentralisation of ...