Showing 13 - 24 of 61 publications

Property owners’ knowledge and attitudes towards property taxation in Tanzania

by Merima Ali, Odd-Helge Fjeldstad & Lucas Katera

Property taxation (PT) is high on the political agenda in Tanzania and considered a cornerstone of the Government’s efforts to strengthen broad based direct taxation. Because it is visible to taxpayers, and in principle linked to improved local services, PT holds a unique potential to act as a foundation for bargaining between taxpayers and governments…

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Property Taxation in Kampala, Uganda: An Analytic Case Study on a Successful Reform

by Mihaly Kopanyi & Riël Franzsen

Kampala’s revenue reforms offer lessons that large and powerful cities should not wait for national actions, rather, they can do a lot “in-house” to improve tax administration, coverage, and collection. Against the rather poor performance of the property tax in Uganda, Kampala’s reforms have resulted in unprecedented increase of own-source revenues generally and the property…

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Building tax systems in fragile states. Challenges, achievements and policy recommendations

by Odd-Helge Fjeldstad, Morten Bøås, Julie Brun Bjørkheim & Frida Margrethe Kvamme

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 developing countries. On that basis, the study discusses possible entry points for Norwegian support to domestic revenue…

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February 2018

Policy implementation under stress: Central-local government relations in property tax collection in Tanzania

by Odd-Helge Fjeldstad, Merima Ali & Lucas Katera

Inter-organisational cooperation in revenue collection has received limited attention in the tax administration literature. Recent experiences from Tanzania offer a unique opportunity to examine opportunities and challenges facing such cooperation between central and local government agencies in a developing country context. The administration of property taxes (PT) in Tanzania has been oscillating between decentralised and…

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How Do We Research Tax Morale at the Subnational Level?

by Jalia Kangave, Giulia Mascagni & Mick Moore

One of the most effective ways of increasing voluntary tax compliance is by improving tax morale. Several studies have been undertaken to examine why some individuals pay taxes while others do not. While many of these studies have been conducted at the national level, there is an increasing body of research at the subnational level….

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Lifting the Veil of Secrecy – Perspectives on International Taxation and Capital Flight from Africa

by Odd-Helge Fjeldstad, Sigrid Klæboe Jacobsen, Peter Henriksen Ringstad & Honest Prosper Ngowi

This book is produced as a part of the research project Taxation, Institutions and Participation (TIP). TIP investigates the effects of tax havens on domestic revenue systems, institutions and on citizen participation in African countries. The project aims to generate new, contextualised evidence on the political economy of domestic revenue mobilisation, institutional development and state…

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September 2017

African Tax Outlook (ATO) – 2017

by African Tax Administration Forum

The African Tax Administration Forum (ATAF) is grateful to the 21 countries’ tax authorities for their participation in second edition of the African Tax Outlook (ATO). ATAF would like further to thank Commissioners General and Directors General of tax authorities for committing their The African Tax Administration Forum (ATAF) is grateful to the 21 countries’…

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September 2017

Toolkit for Transfer Pricing Risk Assessment in the African Mining Industry

by Alexandra Readhead

The African Tax Administration Forum (ATAF) and the German Federal Ministry for Economic Cooperation and Development (BMZ), through the Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH, have developed this toolkit for African tax authorities seeking to assess transfer pricing risk in the mining industry. The purpose is to strengthen authorities’ capacity to determine whether they…

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September 2017

Effective corporate tax burden and firm size in South Africa – A firm-level analysis

by Marco Carreras, Chandu Dachapalli & Giulia Mascagni

Business profit taxation recently became a topic of particular interest in Africa. The tax burden on firms is crucial for industrial development, which is one of the key components of development policy more broadly. Governments have to strike the right balance between collecting enough revenue to finance the basic functions of the state, promoting equity…

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Taxing the urban boom in Tanzania: Central versus local government property tax collection

by Odd-Helge Fjeldstad, Merima Ali & Lucas Katera

Effective collection of property taxes requires constructive working relations between the central government revenue authority and the municipalities, independent of the mode of administration. Clear division of function and responsibility between the local and the central government is critical for effective policy implementation. The implementation of property taxes in Tanzania has seen major changes in…

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Survey on Total Tax Burden in the DRC

by Laura Paler, Wilson Prichard, Raul Sanchez de la Sierra & Cyrus Samii

This study of total tax burden and revenue leakage in the DRC was launched in April 2015 to estimate the total tax burden on households and businesses in the DRC, to understand the character of this tax burden and, to the extent possible, to produce rough estimates of the share of tax payments reaching the…

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Perspectives from the Field: SDC Cooperation for Property Taxation

by Giulia Mascagni & Christopher Nell

This paper reviews three projects implemented in the Swiss Agency for Development and Cooperation’s (SDC) Democratisation, Decentralisation and Local Governance Network (DDLGN) that aim to provide incentives for local governments to increase tax compliance and revenues. The investigation focuses on three projects that aim to improve local revenue mobilisation: (1) a competition among municipalities in…

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