The effects of a risk-based approach to tax examinations: Evidence from Tanzania

Abstract

This study has been prepared within the UNU-WIDER project Building up efficient and fair tax systems -lessons based on administrative tax data, which is part of the Domestic Revenue Mobilization programme. The programme is financed through specific contributions by the Norwegian Agency for Development Cooperation (Norad).

Tax Capacity Building

“…Box 4.5 contains brief descriptions of the approaches taken by some administrations. In addition, administrations could consider reaching out (for example, via the ministry of foreign affairs) to the UNDSS which offers online training courses (United Nations, 2022 [19]).…”