International Centre for Tax and Development: Recent submissions
Now showing items 241-260 of 490
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What are ‘Tax Expenditures’ and How Big are Energy-Related Tax Expenditures?
(Institute of Development Studies, 2019-10-09)Tax expenditures occur when a government provides a reduction in a tax obligation such that it collects less tax than it would have otherwise collected. Tax expenditures are an integral, though controversial, part of all ... -
Enhancing Property Rates Administration, Collection and Enforcement in Uganda: The Case of Kampala Capital City Authority (KCCA) and four other Municipalities
(IDS, 2019-09-23)Uganda embraced decentralisation as a system of governance in the early 1990’s. The success of decentralisation was pegged on the capacity of the local governments to mobilise their own revenues in order to fulfill their ... -
Tax Evasion and Missing Imports: Evidence From Transaction-Level Data
(IDS, 2019-09-18)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 ... -
Small Business Owners and Corporate Tax Responsibility in Nigeria: An Exploratory Study
(IDS, 2019-09-16)This study explores how small business owners talk about their tax responsibility, especially in non-enabling institutional contexts. It identifies two main types of tax responsibility discourses amongst these business ... -
Assessing the Performance of African Tax Administrations: A Malawian Puzzle
(IDS, 2019-09-16)We lack good indicators of the quality of national tax administrations, especially for low-income countries. The situation is, however, improving. Through the relatively new TADAT process (Tax Administration Diagnostic ... -
Contournements. Fiscalité et exceptions informelles dans les villes de M’Bour et de Kisumu
(Cairn International, 2018)Cet article est une analyse comparative du prélèvement de l’impôt foncier à M’Bour (Sénégal) et à Kisumu (Kenya.) Il part du constat que les autorités fiscales s’abstiennent parfois de prélever cet impôt, alors qu’elles ... -
« Dans les règles » : fiscalité, confiance et considération dans les campagnes agricoles du Nigeria
(Cairn International, 2018)Cet article analyse les effets des réformes fiscales sur l’économie des zones rurales et des petits centres urbains de l’État de Benue, au Nigeria, et interroge la signification sociopolitique des tentatives gouvernementales ... -
Impôts et pratiques fiscales : interroger la signification et les usages de la formalité
(Cairn International, 2018)En appelant à étudier les politiques de taxation en Afrique, qui participent de la distinction entre formel et informel, ce dossier vise à saisir les perspectives nouvelles ouvertes par des travaux de recherche récents, ... -
Genre et systèmes formels et informels de finances publiques locales en Sierra Leone
(Cairn International, 2018)Cet article s’intéresse aux rapports différenciés des hommes et des femmes de l’Est et du Nord de la Sierra Leone à la collecte des taxes formelles et informelles. Il fait valoir que la littérature sur la fiscalité et ... -
Safe Harbour Regimes in Transfer Pricing: An African Perspective
(IDS, 2019-08-01)The global consensus to treat multinational enterprises (MNEs) as separate entities for tax purposes requires them to act at arm’s length in the transfer of goods and services, especially setting the prices of such transfers. ... -
Safe Harbour Regimes in Transfer Pricing: An African Perspective
(IDS, 2019-08-01)Applying transfer pricing rules in Africa poses great difficulties. There are few reliable comparables to benchmark prices and terms fixed by related entities in their transactions with each other. This means that jurisdictions ... -
Perceptions of VAT Compliance in Ethiopia
(IDS, 2019-07-31)Tax is a major source of government revenue. Many countries prioritise mobilising domestic resources to finance government spending. However, many factors influence the revenue generated by taxation, including the population’s ... -
The Economics of Tobacco Control in Nigeria: Modelling the Fiscal and Health Effects of a Tobacco Excise Tax Change
(IDS, 2019-07-25)This paper examines the potential for changes in the tobacco tax to contribute to raising government revenues, reducing tobacco use, and improving public health in Nigeria. Specifically, it estimates the impact of a change ... -
Enhancing Property Rates Administration, Collection and Enforcement in Uganda: The Case of Kampala Capital City Authority (KCCA) and four other Municipalities
(IDS, 2019-07-25)Uganda was among the first African countries to embrace a decentralised system of government in the 1990s. The objective of this policy was to bring services closer to the people while at the same time enhancing local ... -
The New Politics of Global Tax Governance: Taking Stock a Decade After the Financial Crisis
(Taylor & Francis 2019, 2019-06-27)The financial crisis of 2007–2009 is now broadly recognised as a once-in-a-generation inflection point in the history of global economic governance. It has also prompted a reconsideration of established paradigms in ... -
How Clean is our Taxpayer Register? Data Management in the Uganda Revenue Authority
(IDS, 2019-07-12)Revenue administrations collect large amounts of data on individuals and firms in the course of their work. Increasingly, this data is digitised. The use of digital technologies has the potential to greatly improve the ... -
Nil-Filing in Eswatini: Should the Revenue Authority be Bothered?
(IDS, 2019-06-18)For many reasons, the tax to GDP ratio in developing countries is still remarkably low. One of the key factors behind poor tax collection refers to low tax compliance. In this paper, we look at compliance with income tax ... -
Turnover-Based Presumptive Taxation and Taxpayers' Perceptions in Ethiopia
(IDS, 2019-06-17)Why turnover-based presumptive taxation? The Ethiopian economy is cash-based and dominated by a large number of micro and small businesses. Hence, taxing this sector assists in raising government revenue and increasing the ... -
Hidden Inequalities: Tax Challenges of Market Women in Enugu and Kaduna States, Nigeria
(IDS, 2019-06-17)This paper explores how tax collection is experienced differently by female and male market traders in two Nigerian states. Based on a survey of 451 market traders in 12 markets and ethnographic research in four markets, ... -
Perceptions of Value Added Tax Filing and Invoicing Compliance in Ethiopia: The Case of Three Federal Branch Offices in Addis Ababa
(IDS, 2019-06-17)African governments are increasingly seeking to improve tax compliance in the pursuit of domestic revenue sources. Despite this trend, there is limited understanding of value added tax (VAT) compliance in Africa. In Ethiopia, ...