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Boosting Revenue Collection through Taxing High Net Worth Individuals: The Case of Uganda

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 t...

The Corporate Tax Burden in Ethiopia: Evidence from Anonymised Tax Returns

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 sign...

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...

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...

Linking Taxation and Social Protection: Evidence on Redistribution and Poverty Reduction in Ethiopia

Poverty reduction, and more recently inequality, are pressing concerns in many low and middle-income countries. This is not in the least due as a result of the Sustainable Development Goals committing countries to significant improvements by 203...

Unlocking the Potential of Administrative Data in Africa: Tax Compliance and Progressivity in Rwanda

This paper looks at tax compliance using administrative data from Rwanda. It discusses the use of administrative data for tax research – specifically anonymized taxpayers records, which have become increasingly available on the African continent. ...

International Tax Disputes: Between Supranational Administration and Adjudication

This paper contributes to the important debate on how to improve the resolution of international tax disputes. It starts by outlining the context and development of international tax dispute resolution, then it analyzes its nature in a comparative...

Community - Based and Customary Taxation in South - Central Somalia: Possibilities for Hybrid Governance and Dialogue Programming

The findings of a feasibility study is presented in this report, which is intended to inform the future design and implementation of the DIALOGUE programme. It has the goal of understanding the social reality of taxation, legitimacy, and accounta...

Tax and Gender in Developing Countries: What are the Issues?

Encouraging tax compliance demands a careful understanding of how taxpayers think about and experience taxation. Knowledge about taxpayer attitudes and behaviour is essential when analyzing opportunities and constraints for reform, and for the des...

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...

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