Similar Search Results

Taxation and the Shadow Economy : How the Tax System Can Stimulate and Enforce the Formalization of Business Activities

Awasthi, Rajul - 2018

Cash transactions for goods and services in which no receipts are issued greatly increase the risk of tax evasion. Despite the availability of banking services and alternative payment, key sectors of the economy remain largely cash-based in almost all developing countries. This paper shows the...

Persistent link: https://www.econbiz.de/10012923262

Technology, Taxation, and Corruption : Evidence from the Introduction of Electronic Tax Filing

Okunogbe, Oyebola Motunrayo - 2018

Many e-government initiatives introduce technology to improve efficiency and avoid potential human bias. Electronic tax filing (e-filing) is an important example, as developing countries increasingly adopt online submission of tax declarations to replace in-person submission to tax officials....

Persistent link: https://www.econbiz.de/10012918447

Tax Administration Practices and Firms? Perceptions of Corruption : Evidence from Europe and Central Asia

Ponomariov, B. - 2018

Two competing conceptualizations of corruption in the literature allow viewing it either as efficient or burdensome …? experience of corruption in tax administration. The findings presented in the paper provide provisional support for the second … line of reasoning, that corruption in taxation is a burden, rather than a type of efficiency. Special emphasis is given to …

Persistent link: https://www.econbiz.de/10012933442

Glass Barriers : Constraints to Women's Small-Scale Cross-Border Trade in Cambodia and Lao Pdr

Seror, Marlon Armand Remy - 2017

Trade facilitation projects often assume indirect benefits for small-scale, cross-border traders. Recent studies have shown the challenges faced in Africa by this population, especially women, but it remains unknown in Cambodia and the Lao People's Democratic Republic, despite large trade...

Persistent link: https://www.econbiz.de/10012943012

Does E-Government Improve Government Capacity? Evidence from Tax Administration and Public Procurement

Kochanova, Anna - 2017

, improvement of public procurement competitiveness, and reduction of corruption. The paper finds that information and … relationship between e-procurement and bureaucratic corruption …

Persistent link: https://www.econbiz.de/10012969399

Can Electronic Tax Invoicing Improve Tax Compliance? A Case Study of the Republic of Korea's Electronic Tax Invoicing for Value-Added Tax

Lee, Hyung Chul - 2017

This paper reviews the Republic of Korea's experience with electronic tax invoices for its value-added tax regime from the perspectives of tax policy makers and administrators. The paper evaluates Korea's implementation of electronic tax invoicing and analyzes its effect on tax compliance...

Persistent link: https://www.econbiz.de/10012969838

Rwanda's New Companies : An Overview of Registrations, Taxes, Employment, and Exports

Zangrandi, Michele - 2017

The Government of Rwanda has introduced several reforms since 2009 that have significantly improved the domestic business environment. One of the reforms is the one-stop shop for business registration. Making use of newly available administrative data sources such as tax and company...

Persistent link: https://www.econbiz.de/10012970381

Customs, Brokers, and Informal Sectors : A Cameroon Case Study

Cantens, Thomas - 2017

aimed at reducing fraud and corruption may be difficult to achieve. Informal traders and brokers (without licenses) follow …

Persistent link: https://www.econbiz.de/10012973451

Undeclared Economic Activity in Central and Eastern Europe -- How Taxes Contribute and How Countries Respond to the Problem

Leibfritz, Willi - 2017

The paper examines the incentives and distortions created by tax policy and administration structures that motivate individuals to undeclare or under-declare work in the new EU member countries. It analyses the tax level and the tax structure "mix" of tax instruments, the special taxation...

Persistent link: https://www.econbiz.de/10012975537

The Marginal Cost of Public Funds in Africa

Warlters, Michael; Auriol, Emmanuelle - 2005

The authors use a computable general equilibrium model to estimate the marginal cost of public funds (MCF) for taxes on domestic goods, exports, imports, capital, and labor in 38 African countries. The resulting MCF estimates provide directions for tax reform in Africa. The authors investigate...

Persistent link: https://www.econbiz.de/10014063029