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Forest Taxation and REDD+: An Analysis of Potential Impacts in Cameroon, Ghana and Sierra Leone

This research explores the impacts that REDD+ could have on forest tax systems in three countries in sub-Saharan Africa, and considers how policy could be designed to increase the chances that these impacts are positive. To assess this, a methodolog…

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…

Semi-Autonomous Revenue Authorities in Sub-Saharan Africa: Silver Bullet or White Elephant?

A major component of tax administration reform in Sub-Saharan Africa over the last thirty years has been the creation of semi-autonomous revenue authorities (SARAs). These operate at arm’s length from the ministry of finance, which is different to c…

Linking Beneficial Ownership Transparency to Improved Tax Revenue Collection in Developing Countries

This brief thus begins to explore a critical question for governments and civil society: To what extent are current efforts to expand access to information on beneficial ownership likely, in practice, to enhance the ability of low-income countries t…

What is the Role of Taxpayer Education in Africa?

This paper reviews existing initiatives on taxpayer education in Africa, an area that has been largely under-researched in the literature. We start by providing an overview of the wide variety of programmes that African revenue authorities have unde…

What Explains the Recent Calls for Reinstatement of a Tax Considered Unpopular? An Analysis of Graduated Tax in Uganda

Successful decentralization relies heavily on the ability of sub national government to generate its own revenue. In many African countries, sub national government is authorized to collect a variety of taxes and user fees including trade licensin…

Can ICTs Increase Tax? Experimental Evidence from Ethiopia

The widespread introduction of information and communication technologies (ICTs) and digitalised data management systems is one of the most important developments among African tax administrations in recent years. However, very little evidence is av…

Tax Unrest Among Market Traders: The Local Side of Action Aid´s International Tax Justice Campaign in Nigeria

Tax justice has become a popular concept, and a number of international tax justice campaigns have exposed aspects such as the unfairness of tax havens and harmful tax breaks. Yet, the idea of tax justice at the local level is less well-known. The i…

Tax in Development: Towards a Strategic Aid Approach

Raising a higher share of the value added in an economy for the public purpose is associated with state building, modern economic growth and development. From 2002-3 to date, low- and lower-middle income countries raised total tax and non-tax revenu…

Are There Any Reliable Data on Wages in Low-Income Countries? Observations and Lessons from Ethiopia

Administrative data from tax returns have recently become available in many African countries thanks to the modernisation of revenue authorities and the digitisation of tax records. The availability of these data has opened new opportunities for pol…

Taxing Government: The Case of the Uganda Revenue Authority’s Public Sector Office

In 2014, the Uganda Revenue Authority (URA) established the Public Sector Office (PSO) as a separate office to manage the affairs of government ministries, departments and agencies. Subsequently, the duties of the office were expanded to include th…

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…

Why African Tax Authorities Should Employ More Women: Evidence from the Uganda Revenue Authority

Tax collection has historically – in Africa and in the rest of the world – been very much a male preserve. The situation is changing. Partly because of changes in the ways in which taxes are collected, women are entering the profession in increasing…

Gender and the Formal and Informal Systems of Local Public Finance in Sierra Leone

This paper considers how men and women in eastern and northern Sierra Leone interact differently with formal and informal revenue collection. It argues that the literature on tax and gender equity needs to be expanded in low-income countries to pa…

The Role of Information Communication Technology to Enhance Property Tax Revenue in Africa: A Tale of Four Cities in Three Countries

Information communication technology (ICT) is an important tool to support local governments in their efforts to more efficiently administer property taxes and other own source revenues. Increasingly, developing countries, including those in Africa…

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…

Expensive to be a Female Trader: The Reality of Taxation of Flea Market Traders in Zimbabwe

This study aims to unravel the reality of taxation in Zimbabwe’s small-scale sector by focusing on flea market traders. The research involved interviewing small-scale traders in flea markets around Harare and Bulawayo, government officials and membe…

Where the Gap Lay: Presumptive Income Tax Assessment for Small and Micro Enterprises in Addis Ababa City Administration

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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