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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. Th…
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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…
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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 2030.…
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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 common…
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"Based on the Report “Uncovering the Unknown: An analysis of Tax Evasion in Zambia,” Zambia is currently grappling with issues of reducing high budget deficits. Zambia’s tax revenue-to-GDP ratio dropped to a record low of 13% in the early 1990s from…
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"The purpose of this study was twofold. First, it tested the causality between public spending and public revenue. Second, it tested the hypothesis that high deficits lead to increased spending. The following conclusions may be drawn from the findin…
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"The purpose of this study is to examine the revenue productivity implications of tax reform in Tanzania, focusing it as a way of raising the productivity of the tax system. Specific objectives are: (1) to analyze the productivity performance of th…
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"Many local government authorities in Tanzania have reformed their tax collection systems in recent years in order to increase their revenue. This paper examines experiences with outsourced revenue collection of some local authorities in Tanzania. B…
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"Widespread tax evasion evidenced by persistent public resistance to pay is seen as part of the problem of raising local government revenues in Tanzania. Based on data from a citizen's survey, this paper highlights factors impacting on tax complianc…
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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…
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The study analyzed how court actions particularly with respect to the operation of the Tax Appeals Tribunal (TAT), affect domestic revenue mobilisation in Uganda. Based on time series data combined with stakeholder analysis, the study aimed to analy…
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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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Uganda, just as many developing countries, collects less than potential tax. The country compares poorly to other low- income countries with regard to income tax revenue mobilization. This paper estimate the baseline amount of tax owed by comparing …
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We could be in the midst of the biggest change to the way multinational companies are taxed in decades. For the past year, over 130 developed and developing countries have been trying to agree on how to ‘go beyond’ some of the fundamental principles…
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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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