CMI Report 3

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 was initiated and designed from the start until May 2012. Part II of the report draws lessons from institutional capacity building in other sectors where Norwegian institutions have been involved, and relates some of these experiences to the current work in tax administrations.

Authors

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

Download (PDF)