CMI Report 1

This study is motivated by the desire of the Governments of Mozambique, Tanzania and Zambia, and in particular the revenue authorities in the three countries to build taxpayer culture, primarily to increase domestic revenues and promote equity and fairness in the tax system. The study was commissioned by the Norwegian Agency for Development Cooperation (Norad) for the purpose of systematising and analysing strategies and measures that aim to encourage taxpayer compliance through taxpayer education and constructive engagement between governments and citizens over taxation issues. Experiences from each of the three countries – and relevant lessons from other countries – are examined. On this basis the study provides recommendations to Norwegian authorities on how this knowledge can be translated into practical, effective and concrete development policies.


Odd-Helge Fjeldstad

Odd-Helge Fjeldstad is a Research Professor at the Chr. Michelsen Institute, an Extraordinary Professor at the African Tax Institute, and a Senior Fellow of the International Centre for Tax and Development.

Kari K. Heggstad

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