International Centre for Tax and Development: Recent submissions
Now showing items 261-280 of 490
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Democratisation in Tanzania: No Elections Without Tax Exemptions
(IDS, 2019-06-17)A demand-supply framework has been developed and applied to Tanzania to explore the link between democratisation, economic liberalisation and the use of tax exemptions to fund political parties’ electoral campaigns. In ... -
Practices, Challenges and Prospects for Public Sector Taxation in Ethiopia
(IDS, 2019-06-14)The tax compliance behaviour of the public sector has been largely neglected in the tax literature. Other than appearing in tax laws as taxpayers, in practice the compliance strategies employed by revenue authorities do ... -
Small Businesses and the Adoption of the Integrated Tax Administration System in Nigeria
(IDS, 2019-05-31)Transitioning to an electronic system for tax administration and collection is a welcome development in countries that have hitherto faced difficulty in raising tax revenue. Countries like those in sub-Saharan Africa, for ... -
The Role of Information Technology to Enhance Property Tax Revenue in Kenya, Tanzania and Zambia
(IDS, 2019-05-31)Public finance theory suggests that property tax is an ideal local tax. But it’s also a ‘data-hungry’ tax, making it difficult and costly to administer properly— especially at the local government level where capacity, ... -
Intelligent Government: How Research Can Help Increase Tax Compliance
(IDS, 2019-05-22)How can governments and tax authorities best encourage taxpayers to be compliant, i.e. to be more honest in declaring information about their tax obligations and paying what is due? Unfortunately, one common response, ... -
Hidden Inequalities: Tax Challenges of Market Women in Enugu and Kaduna States, Nigeria
(IDS, 2019-05-22)This paper presents the findings of a study on gender-based taxation differences among market traders in two Nigerian states. At a high level, no significant differences were found between female and male traders in the ... -
Small Business Use of the Integrated Tax Administration System in Nigeria
(IDS, 2019-05-15)Our research explores the factors that drive the ways in which small business owners perceive and use the Integrated Tax Administration System (ITAS) in Nigeria. We surveyed nearly 500 small businesses. We apply logistic ... -
Turnover-Based Presumptive Taxation and Taxpayers' Perceptions in Ethiopia
(IDS, 2019-05-10)This paper focuses on the perceptions of a turnover-based presumptive tax system in Ethiopia. It mainly focuses on taxpayers’ perceptions of fairness, simplicity and administrative capacity. In this study, fairness has ... -
Acceptability of e-Filing of Taxes by Micro-Entrepreneurs in Northwestern Nigeria
(IDS, 2019-05-08)With the first implementation of e-filing by the US in 1986, many countries in Europe, Asia and Africa followed suit. E-filing for certain tax payments was introduced at the federal level in Nigeria in 2013. However, none ... -
Policy Implementation Under Stress: Central-Local Government Relations in Property Tax Administration in Tanzania
(Emerald Publishing Limited, 2019-01-15)Purpose: Inter-organisational cooperation in revenue collection has received limited attention in the tax administration literature. Recent experiences from Tanzania offer a unique opportunity to examine opportunities and ... -
Nil-Filing in Eswatini: Should the Revenue Administration be Concerned?
(IDS, 2019-05-03)The tax-to-GDP ratio in developing countries is still remarkably low for many different reasons. One of the key factors behind poor tax collection is low tax compliance. In this paper we look at compliance with income tax ... -
Acceptability of e-Filing of Taxes by Micro-Entrepreneurs in Northwestern Nigeria
(IDS, 2019-04-30)E-filing for some kinds of tax payments was introduced at the federal level in Nigeria in 2013, yet it has not been made available by state government for the collection of Personal Income Tax from micro-entrepreneurs – a ... -
Presumptive Income Tax Assessment of SME's in Addis Ababa, Ethiopia
(IDS, 2019-04-26)At their most general, presumptive taxes seek to use indirect means to assess the liability of a specific taxpayer, which differ from the usual rules based on taxpayer accounts. Many countries use some form of presumptive ... -
Local Government Property Tax Administration and Collaboration with Central Government: Case Studies from Kenya
(IDS, 2019-04-12)Property taxes are an important revenue source for subnational governments. Across sub-Saharan Africa collection of property taxes is made up of several distinct processes, some situated at the national level, and some at ... -
Tax Administration Reforms: Lessons from Georgia and Uganda
(IDS, 2019-04-09)Tax revenue administration in Uganda went through a series of reforms from 1991–2014, with the height of these reforms occurring from 2004–2014. These reforms achieved a lot of improvement in the quality of tax administrators’ ... -
Local Government Property Tax Administration and Collaboration with Central Government: Case Studies of Kiambu, Laikipia and Machakos Counties, Kenya
(IDS, 2019-04-05)Property taxes are a major source of revenue at sub-national levels in most countries, but their administration is complex, and in most cases the process involves both national and sub-national governments. In Kenya, county ... -
Where the Gap Lay: Presumptive Income Tax Assessment for Small and Micro Enterprises in Addis Ababa City Administration
(IDS, 2019-04-04)This study is focused on the presumptive tax reassessment of small and micro enterprises (SMEs) in Addis Ababa City Administration that took place in 2017. The reassessment process was based on average daily revenue estimates ... -
Tax Administration Reforms: Lessons from Georgia and Uganda
(IDS, 2019-04-04)Several tax revenue administrations have implemented significant reforms along their journeys with the aim of attaining higher tax revenue collections, improved taxpayer compliance and more efficient service delivery. The ... -
Expensive to be a Female Trader: The Reality of Taxation of Flea Market Traders in Zimbabwe
(IDS, 2019-03-28)Interest is growing in taxing small-scale traders in developing countries in both the academic literature and the policy arena. This interest is due to the large and often growing portion of small-scale businesses in many ... -
An Analysis of Discrepancies in Taxpayers' VAT Declarations in Rwanda
(IDS, 2019-03-25)In recent years, one of the most important developments in African tax administration has been the widespread adoption of value added tax (VAT). A key feature of VAT is its self-enforcement mechanism, which incentivises ...