Showing 13-24 of 36 publications

Revenue mobilization at sub-national levels in Sudan

Odd-Helge Fjeldstad

Sudan has undertaken decentralization reforms since the early 1990s, in a federal government system with three tiers: federal, state, and local government levels. Fiscal decentralization was fueled by a decade-long oil boom. With the secession of the South in July 2011, Sudan suffers from large oil revenue losses and significant economic instability. Own revenue mobilization…

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February 2016

The rise and fall of the mining royalty regime in Zambia

Odd-Helge Fjeldstad, Caleb Fundanga & Lise Rakner

Zambia has a long history of disputed changes of the mining tax regime with damaging effects on the working relations between the Government and the mining sector. A shared assumption has been that profit-related taxes such as the corporate income tax (CIT) should be a main component of the mining tax regime. In the 2014/15…

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January 2016

Business people’s views of paying taxes in Ethiopia

Wollela Abehodie Yesegat & Odd-Helge Fjeldstad

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 relation between tax-compliance attitude and factors such as the perception of probability of audit, corruption, satisfaction with the tax administration, peer influence,…

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October 2013

Local Government Revenue Mobilisation in Anglophone Africa

Odd-Helge Fjeldstad & Kari Heggstad

Many local governments in Africa have inadequate resources to deliver the services for which they are responsible. This paper examines opportunities and constraints to improving local revenue mobilisation by urban councils in anglophone Africa, including political and administrative constraints and factors affecting citizens’ compliance. It makes a number of recommendations for future policy research.

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September 2012

People’s Views of Taxation in Africa: A Review of Research on Determinants of Tax Compliance

Odd-Helge Fjeldstad, Collette Schulz-Herzenberg & Ingrid Hoem Sjursen

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 and key findings of available empirical literature on taxpayer behaviour in Africa. Understanding how citizens perceive and experience taxation may provide an essential diagnostic of the political…

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October 2012

Local Government Revenue Mobilisation in Anglophone Africa

Odd-Helge Fjeldstad & Kari Heggstad

This paper examines opportunities and constraints facing local revenue mobilisation in anglophone Africa, with an emphasis on urban settings. It discusses specific revenue instruments and their effects on economic efficiency, income distribution and accountability. In particular, it addresses political and administrative constraints facing various revenue instruments and factors affecting citizens’ compliance. The analysis is illustrated…

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Building Tax Capacity in Developing Countries

Mick Moore, Odd-Helge Fjeldstad, Jan Isaksen, Olav Lundstøl, Rhiannon McCluskey & Wilson Prichard

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. Governments will be urged to tax more effectively, and donors will be called upon to help build capacity in developing country tax…

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June 2018

Essay: When the Terrain does not fit the Map: Local government Taxation in Africa

Odd-Helge Fjeldstad

In Africa, as elsewhere in the world, politics is decisive for change, but poorly understood, sometimes neglected and often depicted using rigid models. The new book ‘Perspectives on Politics, Production and Public Administration in Africa: Essays in Honour of Ole Therkildsen’ seeks to dig below the surface and do justice to the complexity of the politics…

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December 2014

Non-resource taxation in a resource rich setting: A broader tax base will enhance tax compliance in Tanzania

Odd-Helge Fjeldstad, Cornel Jahari, Donald Mmari & Ingrid Hoem Sjursen

Huge reservoirs of natural gas have been discovered offshore the southern coast of Tanzania. The country might become a large producer of gas, and a potential exporter of liquefied natural gas (LNG) during the next decades. With this comes the promise of significant petro-revenues and prospects of natural gas-driven structural transformation, bringing with it improved…

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August 2014

To Pay or Not to Pay? Citizen’s Attitudes Towards Taxation in Kenya, Uganda, Tanzania and South Africa

Merima Ali, Odd-Helge Fjeldstad & Ingrid Hoem Sjursen

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 correlated with provision of public services in all the four countries. However, the correlation depends on the specific service in question and differs between countries. Tax…

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