Die Analyse widmet sich der Frage der Dezentralisierung in Tansania, insbesondere auf dem Gebiet von Steuern und Haushalt. Er skizziert die Rahmenbedingungen der Existenz von Local Government, untersucht die Verhältnisse der dortigen Steuererhebung, Interessengegensätze und Korruption und...

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...

The paper examines the legacy of pre-colonial centralization on tax compliance norms of citizens in contemporary Uganda. By combining geo-referenced anthropological data on precolonial ethnic homelands with survey data from several rounds of the Afrobarometer Survey, respondents from the...

In the aftermath of the Covid-19 pandemic, the need in poor countries in Africa for more revenues is obvious and growing - also because aid agencies are quite stingy in assisting them in this crisis. The pandemic's negative impact on revenues is especially pronounced in countries that are most...

Purpose: 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...