Showing 25-36 of 36 publications

Reforming the personal income tax system in Angola: An alternative proposal

Odd-Helge Fjeldstad, Søren Kirk Jensen & Francisco Miguel Paulo

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 Government will have to take into consideration. This Insight examines the proposal for personal income tax reform in light of…

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Local government taxation in Sub-Saharan Africa – A review and an agenda for research

Odd-Helge Fjeldstad, Gérard Chambas & Jean-Francois Brun

This paper reviews the state of knowledge on local government revenue systems in Africa, with a particular emphasis on commonalties and differences between Francophone and Anglophone countries in Sub-Saharan Africa. The analysis focuses on the composition of local government ‘own’ revenues, administrative practices, and how the current system affects economic efficiency and accountability. It is…

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February 2014

Angola Brief: Poor Revenue Forecasting A Major Challenge for Sound Fiscal Policy in Angola

Odd-Helge Fjeldstad, Søren Kirk Jensen & Francisco Miguel Paulo

Fiscal policy is the use of government revenue collection (taxation) and expenditure (spending) to monitor and influencethe nation’s economy.  A major challenge facing fiscalpolicy and implementation of the ongoing non-oil tax reform in Angola is the inability to provide reliable revenue forecasts for planning and budgeting purposes. Accurate revenue forecasts are a key element for…

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February 2014

The non-oil tax reform in Angola, On track or losing momentum?

Odd-Helge Fjeldstad, Søren Kirk Jensen & Francisco Miguel Paulo

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 still have momentum? In spite of the rhetoric of modern tax reform characterised by simplification, participation and predictability, the actual reform process…

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January 2014

Capital flight from Africa – with a little help from the banks

Odd-Helge, Fjeldstad & Kari K. Heggstad

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 been heavily involved in facilitating capital flight and money laundering. Banks and financial institutions therefore are an important…

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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 2013

Taxation and Development: a Review of Donor Support to Strengthen Tax Systems in Developing Countries

Odd-Helge Fjeldstad

Recent years have seen a growing interest among donors on taxation in developing countries. This reflects a concern for domestic revenue mobilization to finance public goods and services, as well as recognition of the centrality of taxation for growth and redistribution. The global financial crisis has also led many donor countries to pay more attention…

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January 2013

Bankene kan stoppe kapitalflukt fra fattige land

Kari K. Heggstad & Odd-Helge Fjeldstad

Terrorfinansiering, plyndring av statskassen og skattesnyteri er eksempler på aktiviteter som kan knyttes til ulovlige pengestrømmer fra utviklingsland. Penger som kriminelle organisasjoner, internasjonale selskaper og privatpersoner lurer ut av fattige land kunne alternativt ha blitt brukt til å skape økonomisk vekst og bedre livsvilkår for befolkningen.

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November 2012

Tax Administrations Working Together

Odd-Helge Fjeldstad & Kari K. Heggstad

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 collection and increase taxpayer compliance by building specialised technical expertise in the African revenue administrations. Part I of this report documents how the collaboration…

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Peoples’ views of taxation in Africa: a review of research of 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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January 2008

Taxation and State-Building in Developing Countries: Capacity and Consent

Deborah Brautigam, Odd-Helge Fjeldstad & Mick Moore (eds.)

There is a widespread concern that, in some parts of the world, governments are unable to exercise effective authority. When governments fail, more sinister forces thrive: warlords, arms smugglers, narcotics enterprises, kidnap gangs, terrorist networks, armed militias. Why do governments fail? This book explores an old idea that has returned to prominence: that authority, effectiveness,…

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