Taxation, Institutions and Participation (TIP): The Dynamics of Capital Flows from Angola, Tanzania and Zambia, 2015

This project investigated the effects of tax havens on the domestic revenue system, institutions and citizen participation in African countries, with a particular focus on Angola, Tanzania and Zambia. The project aimed to generate new evidence on the political economy of domestic revenue mobilisation, institutional development and state legitimacy in countries exposed to large scale capital flows. Key questions were: How is the taxpaying behavior of domestic taxpayers affected by the elites’ and transnational companies’ use of tax havens? How do large scale (illicit) capital flows affect domestic tax policies and practices, and what role do international accounting firms play in this process? How do tax havens affect institutions in developing countries, government accountability, citizen participation and their views of the state? The project provided an evidence base for policies at country levels to complement current international initiatives. This data file includes data from Tanzania.