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Défis d'un Changement de Fiscalité sur le Tabac dans une Communauté économique : cas de l'Afrique de l'Ouest /Challenges of a Tax Change on Tobacco In an Economic Community: Case of West Africa

Tobacco taxation in West Africa is one of the lowest in the world, resulting in a very low price level and making tobacco very affordable. This makes smoking an important problem for each of these countries with low economies, with a population und…

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 desig…

Analysis of Tax Performance in Botswana: Tax Effort Index Approach

This study estimates the impacts of different economic sectors and other determinants on tax revenue in Botswana using Two Stage Least Squares (TSLS) estimation procedure and quarterly data for the period 1994/95 (1)-2013/14 (4). The study further a…

Troubling Tax Trends: Fewer Africans Support Taxation, More Say People Avoid Paying

Taxation is a key fiscal tool for domestic resource mobilization for countries around the world. In many African countries, however, weak tax-administration systems limit the ways in which governments can finance their development agendas and provid…

Taxation of Goods and Services in the Informal Sector in Cameroon

The reform of the Cameroonian tax system is an integral part of the adjustment policies adopted in the second half of the 1980s. The focal point of this tax reform was the introduction of value-added tax (VAT). However, the importance of the informa…

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