results
Publication
"Citizen's unwillingness to pay taxes and fees is considered to be a major obstacle to enhancing government revenues in Tanzania. Based on data from two citizen surveys conducted in six councils in Tanzania during 2003 and 2006, this paper aims to n…
Publication
This brief thus begins to explore a critical question for governments and civil society: To what extent are current efforts to expand access to information on beneficial ownership likely, in practice, to enhance the ability of low-income countries t…
Publication
A series of short briefings which covers different subjects, is contained in this paper. These are related to the oil and natural gas discoveries in East Africa, with the goal of providing an overview of the research done by AGI on these topics and …
Publication
"This paper seeks to ascertain whether Houses of Chiefs and Traditional Councils have submitted up-to-date accounts of revenue collection and expenditure in order to ensure internal control over expenditure has been exercised. It begins by reviewing…
Publication
"Revenues constitute the lifeblood of all economies. They not only finance development projects and the recurrent costs arising from such projects, but also pay for statutory expenditures such as debt servicing. Maximizing revenues however, requires…
Publication
Wealthy people contribute a significant share of the total revenue collected through personal income tax (PIT) in high-income countries. This is not the case in most low-income countries, where the bulk of revenue from PIT is collected from people w…
Publication
The progress of decentralization efforts in Africa has brought with it expanded discussion of local government taxation, and the potential for tax reform to spur broader state building and governance gains. This paper correspondingly provides a gro…
Publication
In this paper, the tax reforms discussed are a response to fiscal needs, but not generally to fiscal crises. In Section 2, the author explains the situation in which these reforms were introduced. It is explored in more detail in Section 3 (VAT), …
Publication
The opportunities and constraints facing local revenue mobilization in Anglophone Africa, was examined in this paper, with an emphasis on urban settings. It discussed specific revenue instruments and their effects on economic efficiency, income dist…
Showing page 1 of 1