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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
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Youth in Tanzania's urbanizing mining settlements : prospecting a mineralized future
Bryceson, Deborah Fahy - 2014
Over the last fifteen years many African countries have experienced a "mining take-off". Mining activities have bifurcated into two sectors: large-scale, capital-intensive production generating the bulk of the exported minerals, and small-scale, labour-intensive artisanal mining, which, at...
Persistent link: https://www.econbiz.de/10010228733
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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
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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
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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 … interventions complement each other because both interventions were established around the same years, and the taxpayer register …
Persistent link: https://www.econbiz.de/10012422671
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Estimating tax gaps in Zambia : a bottom-up approach based on audit assessments
Adu-Ababio, Kwabena; Koivisto, Aliisa; Lungu, Eliya; … - 2023
Assessing tax gaps-the difference between the potential and actual taxes raised-plays a vital role in achieving positive domestic revenue objectives through improved and reformed taxation. This is particularly pertinent for growth outcomes in developing countries. This study uses a bottom-up...
Persistent link: https://www.econbiz.de/10013548954
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Assessing the impact of an intervention to withhold value-added tax in Zambia
Adu-Ababio, Kwabena; Koivisto, Aliisa; Kumwenda, Andreya; … - 2023
Improving tax collection is essential if developing economies are to avoid over-reliance on external donor funds and loans. Revenue authorities in the Global South have recently adopted new policy tools to improve domestic revenue mobilization through taxes. One such new policy is a withholding...
Persistent link: https://www.econbiz.de/10013548991
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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
The COVID-19 pandemic showed that many developing countries could not respond effectively to crises due to their limited capacity to diversify their social protection responses. Social protection systems depend mainly on government tax revenue capacity. Raising domestic revenue still represents...
Persistent link: https://www.econbiz.de/10013461922
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Compliance rates with local and national business taxes : evidence from Kampala, Uganda
Vincent, Rose Camille; Dietrich, Stephan; McNabb, Kyle - 2023
This paper investigates business tax compliance in a multilevel tax structure with limited coordination. We study the case of Kampala, where firms are taxed at national and local levels-by the Uganda Revenue Authority and the Kampala Capital City Authority, respectively-and where the agencies...
Persistent link: https://www.econbiz.de/10014422414
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Donors for tax morale : evidence from 34 African countries
Belmonte, Alessandro; Bove, Vincenzo; Di Salvatore, Jessica - 2021
aid on tax morale when projects provide public goods that people would have expected from the state; second, we estimate a … tax morale are shaped by the donor's type and its adherence to transparency standards. Our research provides important …
Persistent link: https://www.econbiz.de/10012797360