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Do tax administrative interventions targeted at small businesses improve tax compliance and revenue collection? : evidence from Ugandan administrative tax data

Jouste, Maria; Nalukwago, Milly I.; Waiswa, Ronald - 2021

This paper conducts an impact evaluation of the effects of two tax administration interventions-a taxpayer register expansion and education programme, and a new electronic filing system for presumptive tax-on the number of small business taxpayers and presumptive tax revenues in Uganda. Using a...

Persistent link: https://www.econbiz.de/10012422671

An assessment of presumptive tax in Uganda : evaluating the 2020 reform and four alternative reform scenarios using UGAMOD, a tax-benefit microsimulation model for Uganda

Waiswa, Ronald; Lastunen, Jesse; Wright, Gemma Clare; … - 2021

Presumptive tax, a final tax on business income, was introduced in Uganda in 1997. The latest reform to the regime in July 2020 sought to make the system more progressive, simpler and fairer to small firms. In this work, we evaluate the reform, focusing on its revenue implications based on...

Persistent link: https://www.econbiz.de/10012665424

Estimating tax gaps in Zambia : a bottom-up approach based on audit assessments

Adu-Ababio, Kwabena; Koivisto, Aliisa; Lungu, Eliya; … - 2023

of the lowest gaps in terms of VAT. …

Persistent link: https://www.econbiz.de/10013548954

Assessing the impact of an intervention to withhold value-added tax in Zambia

Adu-Ababio, Kwabena; Koivisto, Aliisa; Kumwenda, Andreya; … - 2023

mobilization through taxes. One such new policy is a withholding system for value-added tax (VAT). In this study, we investigate … the impact of adopting a system for withholding value-added tax on VAT collection in Zambia. While similar systems are in … output VAT of affected firms. We observe significant positive impacts after the reform on those indicators that the …

Persistent link: https://www.econbiz.de/10013548991

Herding, rent-seeking taxpayers, and endemic corruption

Epstein, Gil S.; Gang, Ira N. - 2022

In an environment with extensive corruption where much of the population evades paying their full taxes due, we tackle the question of optimal taxation when constituencies with opposing objectives (the poor and the rich) push tax policy in different directions. We think in terms of a government...

Persistent link: https://www.econbiz.de/10013469619

Pre-colonial centralization and tax compliance norms in contemporary Uganda

Ali, Merima; Fjeldstad, Odd-Helge - 2021

The paper examines the legacy of pre-colonial centralization on tax compliance norms of citizens in contemporary Uganda. By combining geo-referenced anthropological data on precolonial ethnic homelands with survey data from several rounds of the Afrobarometer Survey, respondents from the...

Persistent link: https://www.econbiz.de/10012797007

The corporate income tax gap in South Africa : a top-down approach

Jansen, Ada; Ngobeni, Winile; Sithole, Alexius; Steyn, … - 2020

A key objective of many governments is to improve tax revenue mobilization. One way to achieve this is by improving tax compliance. This requires accurate knowledge of the tax gap, i.e. the difference between what should be paid and what is actually paid. Until now, tax gaps have been primarily...

Persistent link: https://www.econbiz.de/10012193789

A fiscal approach to the social contract in subSaharan African countries : looking for opportunities to strengthen trust in government and tax compliance by analysing citizens' per...

Nichelatti, Enrico; Hiilamo, Heikki - 2022

to face high tax non-compliance. This research investigates whether there is a link between citizens' perceptions of …

Persistent link: https://www.econbiz.de/10013461922

Compliance rates with local and national business taxes : evidence from Kampala, Uganda

Vincent, Rose Camille; Dietrich, Stephan; McNabb, Kyle - 2023

patterns and spatiality of business tax noncompliance. Our results suggest that non-compliance with local business taxation is … to tax institutions on a yearly basis. Non-compliance is found to be more prevalent in villages with poor public …

Persistent link: https://www.econbiz.de/10014422414

Glimpses of fiscal states in sub-Saharan Africa

Moore, Mick - 2021

in OECD countries. More strikingly, nearly all states have adopted VAT and found it to be a very powerful revenue …

Persistent link: https://www.econbiz.de/10012650866