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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 ...
Participation, representation and taxation: why collect taxes in oil rich Angola
(Conference object, 2011-06-01)
When the terrain does not fit the map: Local government taxation in Africa
(Perspectives on politics, production and public administration in Africa. Essays in honour of Ole Therkildsen., Chapter, 2015-06-23)
Fiscal decentralisation – the devolution of revenue mobilisation and spending powers to lower levels of government – has become a main theme of governance over the past two decades. A sound revenue system for local governments ...
Building Tax Capacity in Developing Countries
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. ...
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)
To pay or not to pay? Citizens' attitudes towards taxation in Kenya, Tanzania, Uganda and South Africa
(Afrobarometer Working Paper 143, Research report, 2013-01-01)
This paper examines factors that determine citizens’ tax-compliance attitude in Kenya, Tanzania, Uganda and South Africa. Using the 2011/12 Afrobarometer survey data, we find that tax-compliance attitude is positively ...
Factors affecting tax compliant attitude in Africa: Evidence from Kenya, Tanzania, Uganda and South Africa
(Conference object, 2013-02-28)
In this study, we explore factors that determine citizens’ tax compliance behavior in Kenya, Tanzania, Uganda and South Africa using attitude and perception data from the new round 5 of Afrobarometer surveys. The study ...
The Added Value of Value Added Tax: People are more willing to pay tax
(CMI Brief vol. 14 no. 2, Report, 2015-04-21)
Raising domestic tax revenues is a priority for most sub-Saharan African countries. But the tax bases in most African countries are undermined by widespread tax avoidance and evasion. A new study from CMI supports the claim ...
Not so great expectations: Gas revenue, corruption and willingness to pay tax in Tanzania
(CMI Brief vol. 15 no. 4, Report, 2016-02-01)
Huge reservoirs of natural gas have been discovered offshore the southern coast of Tanzania. There are high expectations that exploitation of natural resources will substantially increase Tanzania’s national income. This ...