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"This study has two main objectives. The first is to estimate the size of the underground or second economy in Malawi for the years 1965 to 1990. No attempt has previously been made to do this for the country’s entire second economy, hence there i...
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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 complia...
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"Part of the problem of raising local government revenues in Tanzania is persistent public resistance to paying, as evidenced by widespread tax evasion and non-payment of fees and charges. In the standard economic model of taxpayer behaviour, the ...
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Gold is considered to be a 'conflict mineral'. In the DRC gold and diamond trade were tainted by conflict financing, tax evasion, corruption and smuggling. This resulted in the illegal trade of gold, huge financial losses for the DRC and violent c...
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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 fr...
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"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...
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"Zambia, like most developing countries, has undertaken tax reforms in a bid to raise more revenue from its tax system. Though tax reforms in Zambia began in the early 1990s, tax revenue has grown only marginally from its sharp decline prior to th...
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"Expanding the tax base raises government revenue and is essential for sustainable poverty reduction in African countries. With volatile ODA, FDI, loans, and remittances, domestic resource mobilization via taxes remains a vital source of revenue f...
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What would be the key determinants of taxpayer compliance? Which features of citizen-state relations govern attitudes and behaviour regarding taxation? In this paper the analytical foundation, methodological approaches and key findings of availabl...
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"The report takes a closer look at the relationship between taxation and development in Mozambique by examining the various complexities surrounding taxation as a development finance mechanism in Mozambique including the current tax framework, the...
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"The report takes a closer look at the relationship between taxation and development in Zimbabwe by examining the various complexities surrounding taxation as a development finance mechanism in Zimbabwe including the current tax framework, the amo...
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This document mainly discusses the effect of Illicit Financial Flows and the effect it has on African Countries. In the Foreword on page 2 : Tendai Murasa speaks about Africa losing approximately US$50 billion annually through Illicit Financial F...
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