Fjelstad, O and Heggstad, K creator text Bergen Chr. Michelsen Institute (CMI) 2012 monographic 66p. This 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. Taxation iffoadatabase.trustafrica.org/iff/Building taxpayer culture CMI report.pdf iffoadatabase.trustafrica.org/iff/Building taxpayer culture CMI report.pdf