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Catch Them If You Can: The Politics and Practice of a Taxpayer Registration Exercise

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posted on 2024-09-05, 21:00 authored by Max Gallien, Giovanni Occhiali, Vanessa van den Boogaard
Tax registration drives have become an increasingly popular intervention to expand the coverage of tax nets across sub-Saharan Africa. Promising increased revenue for states and formalisation benefits for newly registered enterprises, the appeal of these interventions is intuitive. However, there is increasing evidence that registration drives do not lead to a substantial increase in revenue and disproportionately target lower income groups.

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Publisher

Institute of Development Studies

Citation

Gallien, M.; Occhiali, G. and van den Boogaard, V. (2023) Catch Them If You Can: The Politics and Practice of a Taxpayer Registration Exercise, ICTD Research in Brief 90, Brighton: Institute of Development Studies, DOI: 10.19088/ ICTD.2023.036

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ICTD Research in Brief 90

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  • VoR (Version of Record)

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© Institute of Development Studies 2023

Language

en

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    International Centre for Tax and Development

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