00867nam a2200109   4500100003400000245011800034260004900152300000900201520045500210650001300665856007900678  a Fjelstad, O and  Heggstad, K  aBuilding Taxpayer Culture in Mozambique, Tanzania and Zambia: Achievements, Challenges and Policy Recommendations  aBergenbChr. Michelsen Institute (CMI)c2012  a66p.  aThis 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. On this basis the study provides recommendations to Norwegian authorities on how this knowledge can be translated into practical, effective and concrete development policies.  aTaxation  uiffoadatabase.trustafrica.org/iff/Building taxpayer culture CMI report.pdf