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Determinants of tax morale : cross-sectional evidence from Africa
Nyamapheni, Joseph; Robinson, Zurika - 2021
Persistent link: https://www.econbiz.de/10012665247
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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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Milestones in green transition and climate compatible development in Eastern and Southern Africa
Mukuna, Truphena E. (ed.); Shisanya, Chris A. (ed.) - Organization for Social Science Research in Eastern and … - 2015
through higher education: initiatives of selected regional research organisations in Africa …
Persistent link: https://www.econbiz.de/10011450413
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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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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 comparative look at regulation of corporate tax avoidance
Brown, Karen B. (contributor) - 2012
Persistent link: https://www.econbiz.de/10009563857
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Tax evasion and capital flight in Africa
Kedir, Abbi Mamo - In: Capital flight from Africa : causes, effects, and …, (pp. 301-322). 2015
Persistent link: https://www.econbiz.de/10010462560
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Trust to Pay? Tax Morale and Trust in Africa
Kouame, Wilfried - 2019
Although low tax morale hits developing countries hardest, little is known about its determinants in those countries …. This paper examines the impact of trust in public institutions and the neighborhood on individual tax morale in four … neighborhood on individual tax morale. The identification strategy employs the instrumental variables method and relies on …
Persistent link: https://www.econbiz.de/10012865079
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People's Views of Taxation in Africa : A Review of Research on Determinants of Tax Compliance
Fjeldstad, Odd-Helge - 2014
What are the key determinants of taxpayer compliance? And which features of citizen-state relations govern attitudes … findings of available empirical literature on taxpayer behaviour in Africa. Understanding how citizens perceive and experience …
Persistent link: https://www.econbiz.de/10013056829