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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 resu…

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 a…

How Do We Measure Tax Expenditures? The Zambian Example

The objective of this paper is to help inform future tax reforms related to tax expenditure provisions in Zambia. It sets out how tax expenditures can be categorised, measured and evaluated, and provides guidance on establishing a robust framework f…

Unitary Taxation in Federal and Regional Integrated Markets

This paper compares and analyses the approaches to unitary taxation in federal and regional integrated markets. It also explores the potential application of unitary taxation in the context of regional economic communities within Africa, East Asia,…

A Price-Based Royalty Tax?

In this paper, the author examined the merits of a price-based royalty, a royalty for which the rate varies with the product price, as a fiscal instrument for taxing extractive industries. The case for a price-based royalty is appealing, In light of…

What Do We Know about Mineral Resource Rent Sharing in Africa?

This study aimed to review theoretical and empirical studies on the sharing of resource rent in developing countries in order to identify the difficulties encountered in conducting this type of exercise, so that tools to mitigate them can subsequent…

Limitations of the BEPS Reforms: Looking Beyond Corporate Taxation for Revenue Gains

"This paper argues that global corporate tax policies have long been dominated by a political consensus among governments of countries at all levels of economic development, to the effect that forces of tax competition render taxation of the cross-b…

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 d…

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 gro…

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 the…

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 international …

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 available …

A Fiscal History of Ethiopia : Taxation and Aid Dependence 1960-2010

The fiscal history of Ethiopia is reviewed in this paper, focusing particularly on the period between 1960 and 2010. The detailed fiscal data is available to underpin the analysis. While reviewing the key fiscal and economic events of this period, …

Subnational Value Added Tax in Ethiopia and Implications for States’ Fiscal Capacity

This report recognises the fact that unwinding the current separation of tax administration powers would be difficult to achieve in the current political climate. It suggests a process of gradual reform, commencing with better coordination, standard…

The Customer is King: Evidence on VAT Compliance in Tanzania

Like governments in many other African countries, the Government of Tanzania has been striving to improve the effectiveness of its value added tax (VAT) regime by reducing tax evasion through a combination of measures, including improved tax legisla…

How Local Authorities Can Exploit the Potential for Effective Property Taxes: A Case Study of Harare

This paper explores administrative challenges that developing countries face in property tax administration. It is internationally acknowledged that local authorities play a vital role in enhancing a country’s economic growth and provision of publi…

Tax Administration Reforms: Lessons from Georgia and Uganda

Several tax revenue administrations have implemented significant reforms along their journeys with the aim of attaining higher tax revenue collections, improved taxpayer compliance and more efficient service delivery. The results defer from country …

Local Government Property Tax Administration and Collaboration with Central Government: Case Studies of Kiambu, Laikipia and Machakos Counties, Kenya

Property taxes are a major source of revenue at sub-national levels in most countries, but their administration is complex, and in most cases the process involves both national and sub-national governments. In Kenya, county governments have legislat…

Simplifying Property Tax Administration in Africa: Piloting a Points Based Valuation in Freetown, Sierra Leone

Economists generally consider property taxes to be good taxes, and many countries are encouraged to increase and improve revenue collection from property taxes. Beyond the economic efficiency of property taxation, research suggests that the politica…

To File or Not To File? Another Dimension of Non-Compliance: The Eswatini Taxpayer Survey

Non-filing refers to taxpayers who fail to submit a tax declaration, thus becoming ghosts in the eyes of tax authorities. It is a widespread phenomenon in sub-Saharan Africa, and has a number of detrimental fiscal effects. Non-filing has been larg…

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