International Centre for Tax and Development
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Who can make Ugandan Taxpayers more Compliant?
(Institute of Development Studies, 2020-07-08)The rate of occurrence of tax evasion is higher in Uganda than in the rest of East Africa. Where the taxpayer has latitude to decide whether or not to be compliant, as in the case of income taxes, Ugandans seem to be less ... -
Tax Compliance of Wealthy Individuals in Rwanda
(Institute of Development Studies, 2020-07-28)Increasing emphasis is being placed on the need for low income countries to collect more tax revenue. In parallel, the need for equitable tax systems is also gaining prominence. While African countries have made remarkable ... -
Tax Compliance of Wealthy Individuals in Rwanda
(Institute of Development Studies, 2020-07-06)Low-income countries are increasing their fiscal independence through the improvement of domestic taxation systems. To continue to do so, they must ensure that these systems are perceived as equitable and preserve their ... -
What is 'Offshore'? International Tax Evasion and Avoidance and How to Combat it
(Institute of Development Studies, 2020-07-01)This briefing aims to explain the ‘offshore’ system which enables both evasion and avoidance of tax, as well as of other types of laws and regulations, and discusses countermeasures. All illicit cross-border financial flows ... -
Active Ghosts: Nil-filing in Rwanda
(Institute of Development Studies, 2020-07-08)Poor compliance is one of the key factors behind persistently low tax-to-GDP ratios in developing countries. Two dimensions of non-compliance that have been widely studied are under-reporting and non-filing (i.e. failing ... -
A Simplified Method for Taxing Multinationals for Developing Countries: Building on the 'Amount B' Proposal to Repair the Transactional Net Margin Method
(Institute of Development Studies, 2020-06-29)This paper considers whether the ‘Amount B’ proposal currently being negotiated in the Inclusive Framework, for the attribution of fixed remuneration for the ‘routine’ distribution and marketing activities of MNE affiliates, ... -
Review of Tax Treaty Practices and Policy Framework in Africa
(Institute of Development Studies, 2020-06-23)Tax treaties are agreements through which two countries agree to assign and restrict taxing rights on economic activities that span both countries. They were traditionally concluded mainly to avoid double taxation and ... -
The Taxation of the Digitalised Economy: An African Study
(Institute of Development Studies, 2020-06-17)The advent of digitalised business models has considerable potential to improve trade in Africa, however, it has greatly exacerbated the two central challenges of international tax. The first challenge is the definition ... -
Assessing the Performance of African Tax Administrations: A Malawian Puzzle
(IDS, 2020-05-28)When judged by the standard criteria for effective tax administration, as carried out under the Tax Administration Diagnostic Assessment Tool (TADAT), the Malawi Revenue Authority (MRA) appears to perform very poorly, ... -
De-Linking Tobacco Taxation and Illicit Trade in Africa
(IDS, 2020-05-21)Smoking tobacco has been much less common traditionally in Africa than in Europe or North America. But this is changing. As Africa has become a growth market for the tobacco industry, adverse health effects are increasingly ... -
Addressing the Challenges of Taxation of the Digital Economy: Lessons for African Countries
(IDS, 2020-05-18)The rapid growth of the digital economy in many African countries poses serious challenges to traditional tax regimes. Revenue authorities must protect their revenue base without hindering the development and use of new ... -
Active Ghosts: Nil-filing in Rwanda
(IDS, 2020-05-15)Nil-filing refers to taxpayers who report zero on all fields of their tax declaration. It is a largely ignored phenomenon in the tax literature, despite being well known to tax administrators. There is almost no evidence ... -
Mining Taxation in Africa: What Recent Evolution in 2018?
(Institute of Development Studies, 2020-03-26)The extractive sector is of primary importance to African states. Of the 54 countries on the continent, 20 are considered by the International Monetary Fund (IMF) to be rich in natural resources. These are countries whose ... -
Fuel Subsidy Reform and the Social Contract in Nigeria: a Micro-economic Analysis
(Institute of Development Studies, 2020-03-26)Fuel subsidies in Nigeria are enormous. At last estimate, the state subsidises gasoline to the tune of USD 3.9 billion — almost double the entire health budget. Subsidies exist because the government fixes the price of ... -
Taxation of Self-Employed Professionals in Africa: Three Lessons from a Kenyan Case Study
(Institute of Development Studies, 2020-03-25)We currently know very little about the taxation of professionals in Africa – scholarly work on this group of taxpayers is scant. The little research that does exist is located within the literature on the taxation of the ... -
The Customer is King: Evidence on VAT Compliance in Tanzania
(Elsevier Ltd., 2020-04)Value Added Tax (VAT) has emerged as one of the main modes of raising tax revenue worldwide, but has significantly underperformed as a revenue source in African countries. To improve compliance, Tanzania has introduced ... -
Corporate Tax Negotiations at the OECD: What's at Stake for Developing Countries in 2020?
(Institute of Development Studies, 2020-02-05)We could be in the midst of the biggest change to the way multinational companies are taxed in decades. In January 2019, over 130 developed and developing countries committed to ‘go beyond’ some of the fundamental principles ... -
Addressing the Challenges of Taxation of the Digital Economy: Lessons for African Countries
(IDS, 2020-01-27)The rapid growth of the digital economy in many African countries has led to concerns about whether their tax regimes are equipped to deal with this new phenomenon. The shift from a traditional bricks and mortar commercial ... -
Fuel Subsidy Reform and the Social Contract in Nigeria: a Micro-economic Analysis
(IDS, 2020-01-24)Fuel subsidies in Nigeria are enormous. At last estimate, the state subsidises petrol to the tune of US$3.9 billion – almost double the entire health budget. Such subsidies come at great cost: the opportunity costs of such ... -
Modelling Improvements to Property Tax Collection: The Case of Addis Ababa
(IDS, 2020-01-24)Efforts to reform property tax systems in African cities tend to focus more on how to value properties for purposes of tax assessment than on how to better collect taxes due. The same is true of the literature on property ...
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