The tax systems in Mozambique, Tanzania and Zambia: Capacity and Constraints

This study was commissioned by the Norwegian Agency for Development Cooperation (Norad) for the purpose of
systematising and analysing existing knowledge on taxation and tax administration in selected African countries, and to advice
Norwegian authorities on how this knowledge can be translated into practical, effective and concrete development policies. The report
focuses on Mozambique, Tanzania and Zambia. It examines current work to strengthening the tax systems in these countries, identifies gaps and provides recommendations for Norwegian support for effective and accountable taxation. The study is a desk study, supported by shorter
fieldworks in each of the three case countries.