Tax Compliance, VAT Revenues and Business Development in Tanzania
Tax evasion is a widespread problem worldwide and particularly in low income countries. This project focuses on Value Added Tax (VAT). The VAT has emerged as one of the main modes of raising government revenue globally, but has significantly under-performed in Africa. Like governments in many other African countries, the Government of Tanzania has been […]
Public services, security and the legacy of pre-colonial states in Uganda
Public services are essential for development. However, their provision varies greatly across communities within developing countries. Although local institutions and community norms are identified as important determinants in the provision of public services, the root causes of the quality of local institutions and norms are poorly understood. The objective of the proposed research project is […]
Strengthening Fragile States through Taxation (FRAGTAX)
State-building requires predictable income, and domestic taxation is the essential component. In the absence of an autonomous domestic revenue base, the many necessary activities that states are expected to perform and that the international community attempts to assist fragile states in fulfilling – such as protecting borders and the population, providing justice, and delivering basic […]
Successful Advances in Fiscal ARchItecture (SAFARI): Evidence from a new tax in Zanzibar
Mobilising domestic revenue is crucial for enabling governments to improve social and economic development through the provision of public services. Consequently, measures to enhance tax revenues have received much attention from policy-makers and researchers. These efforts tend to focus on individual tax bases, ignoring fiscal externalities, i.e. possible effects on revenues from other taxes. Yet, […]
Tax Compliance in Tanzania: The Role of Trust and Norms
Mobilizing domestic revenues is crucial for developing countries to achieve the UN’s Sustainable Development Goals (SDGs). However, tax evasion is a major challenge in many countries. Research shows that laws and regulations do not sufficiently address tax evasion, and that there is a need for approaches that address ‘voluntary compliance’. Voluntary compliance is likely to […]
Taxation in fragile states
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 than in the more stable countries. On that basis, the study discusses possible entry points for Norwegian support to domestic revenue mobilisation […]
