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Corruption and the composition of tax revenue in Middle East and African economies
Thornton, John - In: The South African journal of economics 76 (2008) 2, pp. 316-320
Persistent link: https://www.econbiz.de/10003742755
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Designing performance : the semi-autonomous revenue authority model in Africa and Latin America
Taliercio, Robert - 2004
Persistent link: https://www.econbiz.de/10002399249
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Designing Performance : The Semi-Autonomous Revenue Authority Model in Africa and Latin America
Taliercio, Robert Jr. - 2013
During the past decade, diverse developing countries have introduced radical reforms in their collection of taxes. In more than 15 countries, traditional tax departments have been granted the status of semiautonomous revenue authorities (ARAs), which are designed with a number of...
Persistent link: https://www.econbiz.de/10012559856
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Efficiency of tax revenue administration in Africa
Mackenzie, Onesmo Kaiya - 2021
Persistent link: https://www.econbiz.de/10012436171
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Assessing the efficiency of tax administration in Africa
Mackenzie, Onesmo K.; Jansen, Ada; Siebrits, Krige - In: Journal for studies in economics and econometrics : SEE 46 (2022) 4, pp. 301-315
Persistent link: https://www.econbiz.de/10014235346
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Increasing tax collection in African countries : the role of information technology
Okunogbe, Oyebola; Santoro, Fabrizio - In: Journal of African economies 32 (2023), pp. i57-i83
Persistent link: https://www.econbiz.de/10014314073
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A third party at the table : how donors and chiefs influence revenue bargaining in Togo
Beach, Rachel - In: The politics of revenue bargaining in Africa : …, (pp. 214-233). 2024
Persistent link: https://www.econbiz.de/10014637555
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Research within tax administration : from monitoring revenue to influencing policy
Lees, Adrienne; Mascagni, Giulia; Yimam, Seid; … - 2024
Persistent link: https://www.econbiz.de/10015045293
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Digitalization, corruption, and trust in tax officials in Africa
Ouedraogo, Rasmane; Sy, Amadou N. R. - In: Good governance in Sub-Saharan Africa : opportunities …, (pp. 293-305). 2022
Persistent link: https://www.econbiz.de/10013271664
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Firm self-financing, corruption, and the quality of tax administration in Africa
Moumbark, Toure; Koudalo, Yawovi M. A. - In: Cogent economics & finance 11 (2023) 2, pp. 1-28
This study aims to determine the impact of tax administration and corruption on firm self-financing in Africa. The … paper also explores the level at which tax administration and corruption are firm financing obstacles and whether these … controlled for country, firm diversity, and survey year. The study reveals that corruption reduces a firm's self-financing by …
Persistent link: https://www.econbiz.de/10014501159