49

49

results

Filter your results

Apply filters

Tax Base Erosion and Profit Shifting in Africa – Part 2: A Critique of Some Priority OECD Actions from an African Perspective

Three of the highest priority actions were identified in this paper, which have the greatest BEPS impact for African economies. These are: Action 4, which deals with limiting base erosion via interest deductions and other financial payments; Actio...

One Size Does Not Fit All: A Field Experiment on the Drivers of Tax Compliance and Delivery Methods in Rwanda

The literature in this report focused exclusively on high and middle-income countries. This paper begins to fill this gap by reporting on the results of a tax field experiment in Rwanda, while also focusing on some characteristics that may be comm...

Informal Taxation in Post-Conflict Sierra Leone: Taxpayers’ Experiences and Perceptions

Citizens often pay a range of ‘taxes’ that differ substantially from statutory policies, in low-income and post-conflict countries and particularly in rural areas. These ‘informal taxes’, paid to a variety of state and non-state actors, are freque...

Communicating to Improve Compliance: Taxpayers’ Feedback on Message and Mode of Delivery in Rwanda

The journey started gradually for the Rwanda Revenue Authority (RRA), from coercion to persuasion to drive tax compliance. This is shown in the mission and core value statements that underpin the tax administration’s activities in service delivery...

What Have We Learned About Tax Compliance in Africa?

Governments’ abilities to collect taxes, largely depend on people’s willingness to pay them. The authorities should firstly have a careful comprehension of how taxpayers think about and experience taxation, before they can encourage tax compliance...

Taxing the Urban Boom: Property Taxation and Land Leasing in Kigali and Addis Ababa

Urban service sectors including construction and real estate drives contemporary economic growth in Africa. This manifests in rapidly transforming landscapes and the proliferation of valuable property in the continent’s booming large cities, ofte...

Information Technology and Fiscal Capacity in a Developing Country: Evidence from Ethiopia

"Governments in developing countries are typically constrained by a limited fiscal capacity to finance the provision of essential public goods – a constraint that has been cited as one of the fundamental challenges to economic development. Several...

Norms, Power and the Socially Embedded Realities of Market Taxation in Northern Ghana

The progress of decentralization efforts in Africa has brought with it expanded discussion of local government taxation, and the potential for tax reform to spur broader state building and governance gains. This paper correspondingly provides a g...

The Tax Policy Outlook for Developing Countries: Reflections on International Formulary Apportionment

A retrospective analysis is offered by the author regarding his recently-completed extensive research on the technical feasibility of international formulary apportionment of corporate taxable income, as a replacement for the body of ‘arm’s-length...

Tax and the Governance Dividend

Generally it is now an accepted belief that taxation contributes to the quality of governance. There are a number of variants of the broad argument. The most general proposition is that, if governments are dependent on broad general taxation for t...

Tax Structures, Economic Growth and Development

The relationship between tax structures and economic growth is investigated in this paper within a panel of developed and developing countries. In order to raise revenue, low-income countries have historically relied more heavily on internationa...

Revenue Reform and Statebuilding in Anglophone Africa

In this paper, the tax reforms discussed are a response to fiscal needs, but not generally to fiscal crises. In Section 2, the author explains the situation in which these reforms were introduced. It is explored in more detail in Section 3 (VAT)...

Low Government Revenue from the Mining Sector in Zambia and Tanzania: Fiscal Design, Technical Capacity or Political Will?

Overall, the trend for Sub Saharan Africa and for Zambia specifically, is clear from 2004/5 to recent years, as there have been either negative or low rates of national adjusted savings in contrast to the trend in most of Asia and Latin America. ...

People’s Views of Taxation in Africa: A Review of Research on Determinants of Tax Compliance

What would be the key determinants of taxpayer compliance? Which features of citizen-state relations govern attitudes and behaviour regarding taxation? In this paper the analytical foundation, methodological approaches and key findings of availabl...

Local Government Revenue Mobilization in Anglophone Africa

The opportunities and constraints facing local revenue mobilization in Anglophone Africa, was examined in this paper, with an emphasis on urban settings. It discussed specific revenue instruments and their effects on economic efficiency, income di...

Donors, Aid and Taxation in Developing Countries: An Overview

In recent years rapidly growing donor interest was witnessed in tax issues in the developing world. This reflects a concern with revenue collection to finance public spending, but also recognition of the centrality of taxation to growth, redistrib...

Caught in a Trap: Zambia’s Mineral Tax Reforms

Investments that involve unrecoverable costs, relies on the good faith of the government not to raise taxes after costs have been incurred. Regrettably, features inherent within the political economy of natural resource industries and particularl...

Environmental Taxation & Development: A scoping Study

Increasing environmental pressures across a range of dimensions is being faced by developing countries. Simultaneously, the capacity of these governments to effectively pursue policy goals is often constrained by a lack of resources, with tax reve...

Mining Sector Taxation in Tanzania

The first mining policy was introduced in Tanzania in 1996, aiming to transform the nascent industry into a robust private-led sector. The Mining Policy of 1996 and the Mining Act of 1997 laid out a 25-30-year vision that would see the sector's co...

The Carrot and the Stick: Evidence on Voluntary Tax Compliance from a Pilot Field Experiment in Rwanda

Key findings from a pilot field experiment on tax compliance, is discussed in this paper. A key objective of the paper, is to provide lessons learned on implementing this type of study in low-income countries, and reporting initial econometric re...

Showing page 1 of 3

Next page