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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...

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...

Building Capacity for Domestic Resource Mobilization: The Role of the Civil Society

With the recent adoption of the Sustainable Development Goals (SDGs), and the commitment of Africa to implement Agenda 2063, which is the continent’s development blueprint, domestic resource mobilization becomes a crucial issue. Given the backgro...

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...

Africa Capacity Report 2015: Capacity Imperatives for Domestic Resource Mobilization in Africa

The objectives of the ACR are to measure and examine capacity in relation to the development agenda in African countries by focusing on the key determinants and components of capacity for development. The first chapter is devoted primarily to Afri...

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...

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)...

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...

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...

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 pub...

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 increasi...

Uncovering the Unknown: An Analysis of Tax Evasion in Zambia

"The Government of the Republic of Zambia, like many other governments in the world, significantly relies on tax revenue to finance both its key infrastructure development and social services. This study investigates the extent and causes of tax e...

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 legisl...

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