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This study estimates the impact of corruption on the revenue generating capacity of different tax categories in the … in part to corruption, and certain taxes are more affected than others. Taxes that require frequent interaction between … the tax authority and individuals, such as taxes on international trade, seem to be more affected by corruption than most …
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The paper provides an overview of revenue administration reforms implemented in Middle Eastern and North African countries over the past decade with IMF assistance. Although reforming tax and customs administration is neither quick nor simple, several countries in the region have embarked on...
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This paper simulates the impact of the global minimum corporate tax rate (GMCTR) in Uganda by estimating the difference between the mechanical and the behavioural changes in tax revenue. Overall, implementation of GMCTR will increase tax revenue, and the revenue increase is inversely...
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The paper provides an overview of revenue administration reforms implemented in Middle Eastern and North African countries over the past decade with IMF assistance. Although reforming tax and customs administration is neither quick nor simple, several countries in the region have embarked on...
Persistent link: https://www.econbiz.de/10012780715
Persistent link: https://www.econbiz.de/10009424827