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How Kenya has Implemented and Adjusted to the Changes in International Transfer Pricing Regulations: 1920-2016

This paper analyses Kenya’s experience of trying to deal with transfer pricing, and looks at difficulties facing developing and middle-income countries in the application of transfer pricing rules. It discusses the course Kenya has taken in introdu…

Zimbabweans Support Taxation but Perceive Tax Officials as Corrupt, Demand Accountability

"This analysis shows that a majority of Zimbabweans regard the payment of taxes as an obligation of a “good citizen.” Similarly, they affirm the right of tax authorities to collect taxes, although they also express high levels of tolerance for non-p…

Strengthening Tax Cooperation with Africa for Sustainable Revenue Mobilisation

The current global taxation framework is extremely fragmented and filled with inconsistencies which allow multinational corporations to pay less than their fair share of taxes in the jurisdictions in which they operate. Part of the problem is that b…

Footing the Bill? Less Legitimacy, More Avoidance Mark African Views on Taxation

Taxation is a key fiscal tool for domestic resource mobilization. In many African countries, however, weak tax-administration systems limit the ways in which governments can finance their development agendas and provide essential services such as he…

Taxing Agricultural Income in the Global South: Revisiting Uganda's National Debate

The issue of agricultural taxation has almost completely disappeared from the scholarly and policy agendas in recent decades. And yet, agriculture is taxed very lightly despite contributing substantially to GDP across many Global South countries tod…

Perception of Taxpayers and Tax Administrators Towards Value Added Withholding Tax in Zimbabwe

This study attempts to evaluate the perception of taxpayers and tax administrators towards value added withholding tax (VAWHT) policy in Zimbabwe, and to identify ways of improving VAWHT administration to increase collection of revenue from value ad…

Tax Treaty Aggressiveness: Who is Undermining Taxing Rights in Africa?

Tax avoidance strategies by multinational companies rely heavily on tax treaties. Multinational companies can relocate financial activities across countries to ensure the applicability of the most beneficial tax treaties. This ‘treaty shopping’ can …

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