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Tax Compliance: Africans Affirm Civic Duty but Lack Trust in Tax Department

In any economy, balancing expenditures, revenues, and debts is a delicate and often politicized task. Competing interests and priorities buffet those tasked with planning a viable and stable national budget. For any state, taxes raised from indi...

Using Taxation to Control Tobacco Consumption in Uganda

This brief explores the trends in tobacco taxation in Uganda and highlights the importance of addressing factors that contribute to affordability when using taxation as a tobacco control tool. Drawn from a recent study by EPRC which simulates the ...

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...

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...

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 un...

Chute du Cours de L'or, recettes fiscales et emplois: quelle stratégie d'adaptation pour le Burkina Faso? / Decline in Gold Prices, Tax Receipts and Employment: Which Adaptation Strategy for Burkina Faso?

This working Paper is also available in English. Since 2007, Burkina Faso’s mining sector has been growing quickly, with gold replacing cotton as its biggest export. However, the decline in gold prices since 2012 has hit the Burkinabe economy ...

Analysis of Tax Performance in Botswana: Tax Effort Index Approach

This study estimates the impacts of different economic sectors and other determinants on tax revenue in Botswana using Two Stage Least Squares (TSLS) estimation procedure and quarterly data for the period 1994/95 (1)-2013/14 (4). The study further...

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 licens...

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 ...

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...

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 methodol...

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, standa...

Electricity Provision and Tax Mobilization in Africa

In this paper, we provide evidence on how the provision of social infrastructure such as reliable electricity can be leveraged to increase taxation in developing countries, particularly sub-Saharan Africa (SSA). First, using comprehensive data f...

Second-Hand Motor Vehicle Imports in Zambia: Juicing from lemons?

"The sustained positive growth of the Zambian economy has resulted in many shifts in consumption patterns of Zambian households. One notable change is the increased consumption of consumer durables, particularly motor vehicles. Motor vehicle owne...

What do the COMESA Customs Union and COMESA-EAC-SADC Tripartite Free Trade Area mean for Zambia’s import trade and trade tax revenue?

"Zambia has participated actively in the Common Market for Eastern and Southern Africa (COMESA) and Southern African Development Community (SADC) regional integration programmes. Within SADC it is now reportedly a full participant in the SADC Free...

The G-20 Tax Agenda and Africa's Taxation Needs

"The rapid growth of the global economy in recent years has meant that international tax laws have not kept pace with changes in the global business environment, with the consequence that multinational corporations (MNCs) are not necessarily tax...

Tax Revenue Effects of Sectoral Growth and Public Expenditure in Uganda

There is a growing strand of literature on the determinants of tax revenue. This paper largely contributes to this tax revenue performance in developing countries, particularly in Sub Saharan Africa. More specifically they estimate the tax elas...

A Review of Uganda’s Tax Treaties and Recommendations for Action

A Comparative analysis of treaties signed by Uganda and other neighbouring countries, is used in this paper and this is combined with interviews conducted with government officials and private sector tax advisers, to assess whether Uganda’s netwo...

Housing policy in Ghana: Providing Incentives to Investors and Consumers

"A discussion of the housing market problems in Ghana must recognize the pervasive role of Government. Not only does Government exert an indirect influence generally on housing markets through tax policies, but it also exerts, in particular, a dir...

Amendments To The Companies Code And Proposals For Reform

"After diligent and excellent preparatory work by Professor L C B Gower, comprising a detailed explanatory report and draft legislation, the President and the National Assembly enacted the Companies Code. 1963 (Act 179).In this paper, we shall bri...

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