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Governance practices in peripheral regions of low-income countries often diverge dramatically from statutory rules, with actual governance often representing a hybrid of formal rules and informal practices that are often highly normalized and widely…
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This study is focused on the presumptive tax reassessment of small and micro enterprises (SMEs) in Addis Ababa City Administration that took place in 2017. The reassessment process was based on average daily revenue estimates calculated by teams of…
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In this study the factors that determine business people’s attitudes towards paying taxes in Ethiopia, was examined. Based on data obtained from a survey of business taxpayers in Addis Ababa, the study finds a statistically significant relation betw…
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Uganda’s tax-to-GDP ratio hovered between 12 per cent and 13 per cent for more than a decade. Despite various amendments to tax laws and reforms in tax administration. Part of the low revenue contribution can be attributed to factors external to the…
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This paper analyzes and computes the tax burden on Ethiopian corporations, measured by the average effective tax rate (ETR) on their profit. Our strongest result regards the relation between tax burdens and firm size. There is a statistically signif…
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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; Action …
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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 frequent…
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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, often …
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"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 d…
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It is widely believed that the governments of many low-income countries, and especially the relatively poor performers, should be aiming to increase the proportion of GDP they raise in tax revenue. There are risks in emphasising increasing revenue a…
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There are substantial differences in the spread of the pandemic and the policy response to it between high- and low-income countries (LICs). In terms of case numbers, the pandemic has affected high and middle-income countries (HICs and MICs) much mo…
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