Tax administrations working together - BIBSYS Brage

Sep 24, 2012 - Zambia and Norad's Tax for Development Programme provided invaluable ..... and operational plans for the Mining Tax Unit (MTN 2009).
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R 2012: 3

Tax administrations working together Documentation of the initial phase of the cooperation between the Norwegian Tax Administration and the Revenue Authorities in Mozambique, Tanzania and Zambia

Odd-Helge Fjeldstad and Kari K. Heggstad

Chr. Michelsen Institute (CMI) is an independent, non-profit research institution and a major international centre in policy-oriented and applied development research. Focus is on development and human rights issues and on international conditions that affect such issues. The geographical focus is SubSaharan Africa, Southern and Central Asia, the Middle East and Latin America. CMI combines applied and theoretical research. CMI research intends to assist policy formulation, improve the basis for decisionmaking and promote public debate on international development issues. Photo by 401(K) 2012 on flickr.com.

Tax administrations working together Documentation of the initial phase of the cooperation between the Norwegian Tax Administration and the Revenue Authorities in Mozambique, Tanzania and Zambia

Odd-Helge Fjeldstad Kari K. Heggstad

R 2012: 3 September 2012

Project number 11043 Project title Tax in Africa Commissioned by Norad

Contents Acknowledgements .......................................................................................................................................... v Acronyms ........................................................................................................................................................ vi Executive Summary ........................................................................................................................................ vii 1. Introduction......................................................................................................................................... 1 1.1 Defining institutional collaboration ....................................................................................................... 2

Part I: Description of the collaboration from initiation until May 2012 .......................................... 4 2. 3.

3.1 3.2 3.3 3.4

Roles and responsibilities .................................................................................................................... 4 Background for the collaboration and activities .................................................................................. 7 Norwegian support to strengthen the tax administration in Zambia .................................................... 8 Norwegian support to strengthen the tax administration in Mozambique ........................................ 11 Norwegian support to strengthen the tax administration in Tanzania ............................................... 13 Summary of lessons and risks .............................................................................................................. 15

Part II: Lessons from institutional collaborations ............................................................................... 17 4.

Choices on how to structure the work ............................................................................................... 18 Balancing the partnership ................................................................................................................... 18 Modes of collaboration ....................................................................................................................... 18 5. Dealing with capacity constraints ...................................................................................................... 22 5.1 Recruitment of NTA advisers ............................................................................................................... 22 5.2 Visibility within the Norwegian institution .......................................................................................... 22 6. Dealing with unforeseen circumstanc