16

16

results

Filter your results

Apply filters

The Second Economy and Tax Yield in Malawi

"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...

To Pay or Not to Pay? Citizens' Views on Taxation by Local Authorities in Tanzania

"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...

Trust in Public Finance : Citizens Views on Taxation by Local Authorities in Tanzania

"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 ...

All That Glitters is Not Gold: Dubai, Congo, and the Illicit Trade of Conflict Minerals

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...

Bridging the PAYE Tax Revenue Gap

"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...

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...

Taxation of the informal sector in Zambia

"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...

Africa: The Billions That Got Away

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...

Tax Evasion and Capital Flight in Africa

"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...

People’s Views of Taxation in Africa: A Review of Research on Determinants of Tax Compliance

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...

What has Tax Got to Do with Development Mozambique A Critical Look at Mozambique's Tax System

"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...

What has Tax Got to do with Development A Critical look at Zimbabwe's Tax system

"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...

Income Tax Evasion in Uganda

Uganda, just as many developing countries, collects less than potential tax. The country compares poorly to other low- income countries with regard to income tax revenue mobilization. This paper estimate the baseline amount of tax owed by comparin...

Fighting BEPS in Africa: A Review of Country-by-Country Reporting

Multinational enterprises (MNEs) can shift profits away from jurisdictions with comparatively high tax rates to jurisdictions with lower to no tax rates, and so avoid paying their fair share of taxes without breaking any single jurisdiction’s la...

Tax Evasion and Missing Imports: Evidence From Transaction-Level Data

It is well documented in the literature that developing countries raise less tax revenue as a share of their economy than their developed counterparts. Part of this gap can be explained by the relatively higher tax evasion in the former. Recent li...

Sao Toméans Support Taxes but don't Trust Tax Officials / Os São-Tomenses Apoiam os Impostos mas não Confiam nos Oficiais Tributários

While tax revenues are a critical part of financing government services, many developing countries face obstacles in implementing effective and efficient tax systems. Direct taxes, such as personal income taxes, are particularly difficult to admin...

Showing page 1 of 1