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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 fro…

Court Actions and Boosting Domestic Revenue Mobilization in Uganda

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…

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…

The Quest for the Decentralization of Revenue Mobilization to Local Governments in Uganda

A sound revenue system for local governments (LG) is an essential pre-condition for the success of proper service delivery among local governments. Local revenue mobilization has the potential to foster socio-economic and administrative accountabili…

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