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Pathways Into the Tax Net: Better Ways to Register African Taxpayers

dc.contributor.authorGroening, Edward
dc.contributor.authorMoore, Mick
dc.contributor.authorMukama, Denis
dc.contributor.authorWaiswa, Ronald
dc.date.accessioned2024-05-24T07:50:29Z
dc.date.available2024-05-24T07:50:29Z
dc.date.issued2024-05
dc.identifier.citationGroening, E.; Moore, M.; Mukama, D. and Waiswa, R. (2024) Pathways Into the Tax Net: Better Ways to Register African Taxpayers, ICTD Research in Brief 109, Brighton: Institute of Development Studies, DOI: 10.19088/ICTD.2024.031en
dc.identifier.urihttps://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/18362
dc.description.abstractA good system for registering taxpayers is central for effective revenue collection. This is especially true for three taxes that account for the majority of revenue collected in most countries – corporate income tax, personal income tax (PIT), and value added tax. However, systems for registering taxpayers in sub-Saharan Africa are often poorly designed and managed. Summary of ICTD African Tax Administration Paper 34.en
dc.language.isoenen
dc.publisherInstitute of Development Studiesen
dc.relation.ispartofseriesICTD Research in Brief;109
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/en
dc.titlePathways Into the Tax Net: Better Ways to Register African Taxpayersen
dc.typeSeries paper (non-IDS)en
dc.rights.holder© Institute of Development Studies 2024en
dc.identifier.doi10.19088/ICTD.2024.031
rioxxterms.funderDefault funderen
rioxxterms.identifier.projectInternational Centre for Tax and Development (ICTD)en
rioxxterms.versionVoRen
rioxxterms.funder.project3b220a8a-8703-4b31-ae24-8e7b0c5f7583en


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