merging several sources of administrative tax data received during 2015. The four data sources that constitute the panel are …: (i) company income tax from registered firms who submit tax forms; (ii) employee data from employee income tax … certificates submitted by employers; (iii) value-added tax data from registered firms; and (iv) customs records from traders. These …

bureaucracies have to some extent been reformed such that in structure and procedure they resemble more closely tax administrations … collection instrument. However, the tax share of GDP has been broadly constant for several decades, and it will be hard to … increase it. It is difficult for African governments to effectively tax transnational corporations, especially in the mining …

The availability of anonymized individual tax return data can contribute to a deeper understanding of the drivers … payroll or personal income tax data. This paper explains the methodology behind the creation of an anonymized individual panel …

examine a stylized poor state with weak institutions in which a "culture of evasion" damages state authority. Many evade tax … appropriate level of enforcing proper payments of taxes due. The government needs to design an effective tax administration policy …

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 … introduce tax competition. In addition, the revenue gain is positive but quantitatively small. There are also sectoral …

countries' own revenue-raising efforts. This paper reviews the state of knowledge on aid and tax reform in developing countries … strengthen tax systems, including what has worked, or not, and why; (2) challenges in 'scaling up' donor efforts; (3) how to best … provide assistance to reform tax systems; and (4) knowledge gaps to be filled in order to design better donor interventions …

Presumptive tax, a final tax on business income, was introduced in Uganda in 1997. The latest reform to the regime in … reform, focusing on its revenue implications based on simulations using UGAMOD, a tax-benefit microsimulation model for … Uganda. Our findings suggest that, assuming full compliance, the reform reduces tax revenue potential by between 48-72 per …

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 difference-in-differences approach and administrative data covering …