International Centre for Tax and Development

Tax Evasion and Missing Imports: Evidence from Transaction-Level Data

Mengistu, Andualem T.; Molla, Kiflu G.; Mascagni, Giulia (IDS, 2019-10-22)

Tax evasion is typically very hard, if not impossible, to measure. In the case of trade flows however, it is possible to capture it thanks to “missing imports”: the difference between the total value of exports recorded ...

What are ‘Tax Expenditures’ and How Big are Energy-Related Tax Expenditures?

Dom, Roel; McCulloch, Neil (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

Bakibinga, David; Ngabirano, Dan (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

Mengistu, Andualem T.; Molla, Kiflu G.; Mascagni, Giulia (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

Amaeshi, Kenneth; Adi, Bongo; Ikiebey, Godson (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

Ligomeka, Waziona (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

Mizes, James Christopher; Cirolia, Liza Rose (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

Owen, Oliver (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

Owen, Oliver (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

van den Boogaard, Vanessa (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

Ezenagu, Alexander (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

Ezenagu, Alexander (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

Tamrie Atnafu, Worku; Gebretsadik Kalayou, Gebregziabhere; Gezae Huluf, Assefa; Anderson, Colin (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

Akanonu, Precious C.; Ishaku, Joseph; Onyekwena, Chukwuka (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

Bakibinga, David; Ngabirano, Dan (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 ...