7

7

results

Filter your results

Apply filters

Taxation and Tax Modernisation in Kenya : A Diagnosis of Performance and Options for Further Reform

The Tax Modernisation Programme was introduced in 1986 with the hope that this would, among other things, enhance revenue collection, improve tax administration and reduce compliance and collection costs. Despite the tax modernization, there are con…

Revenue Productivity Implications of Tax Reform in Tanzania

"The purpose of this study is to examine the revenue productivity implications of tax reform in Tanzania, focusing it as a way of raising the productivity of the tax system. Specific objectives are: (1) to analyze the productivity performance of th…

Will Tax Reform Drive Equitable Development in Oil-Dependent Angola?

"Angola is currently implementing a major tax reform programme, which aims to boost non-oil tax revenue as a means to diversify its economy. Broadening the tax base will play a critical role in reducing natural-resource dependence and vulnerabilit…

Donors, Aid and Taxation in Developing Countries: An Overview

In recent years rapidly growing donor interest was witnessed in tax issues in the developing world. This reflects a concern with revenue collection to finance public spending, but also recognition of the centrality of taxation to growth, redistribut…

Mainstreaming Good Governance into Nigerian Tax Reform

This study seeks to shine a light on key governance issues in the Nigerian tax system beyond the technical issues that have so far been emphasised in Nigeria's tax reform efforts. Those principles are isolated for indepth analysis in the hope of pro…

Effect of Reforms on Tax Revenue Performance in Senegal

The tax administration in Senegal has experienced several reforms in the period 1970- 2014, but little is known about the performance of those reforms in terms of tax revenue mobilization. The literature on what drives domestic resource mobilization…

Chute du Cours de L'or, recettes fiscales et emplois: quelle stratégie d'adaptation pour le Burkina Faso? / Decline in Gold Prices, Tax Receipts and Employment: Which Adaptation Strategy for Burkina Faso?

This working Paper is also available in English. Since 2007, Burkina Faso’s mining sector has been growing quickly, with gold replacing cotton as its biggest export. However, the decline in gold prices since 2012 has hit the Burkinabe economy ha…

Showing page 1 of 1