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Ease of paying taxes : the electronic tax system in Nigeria
Awai, Esther Stella; Oboh, Timothy - In: Accounting and taxation review : A&TR 4 (2020) 1, pp. 63-73
Persistent link: https://www.econbiz.de/10012207594
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Annual report / State Board of Equalization
Kalifornien / State Board of Equalization - Sacramento, Calif. - Nachgewiesen 100.1948/49(1950) -
Persistent link: https://www.econbiz.de/10000465711
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A bit of tax for the revenue authority : the taxation of cryptocurreny in New Zealand : some initial thoughts
Maples, Andrew - In: New Zealand journal of taxation law and policy 25 (2019) 2, pp. 181-200
Persistent link: https://www.econbiz.de/10012064191
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Annual report / State Board of Equalization
Kalifornien / State Board of Equalization - Sacramento, Calif. - 1997/98 -
Persistent link: https://www.econbiz.de/10001793128
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Tax reform in Vietnam : toward a more efficient and equitable system
Shukla, Gangadha Prasad (contributor) - 2011
Persistent link: https://www.econbiz.de/10009562560
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Chapter 2. Taxation and Development
Besley, Timothy; Persson, Torsten - In: Handbook of public economics : volume 5, (pp. 51-110). 2013
The central question in taxation and development is: “how does a government go from raising around 10% of GDP in taxes to raising around 40%?” This paper looks at the economic and political forces that shape the way that fiscal capacity is created and sustained. As well as reviewing the...
Persistent link: https://www.econbiz.de/10014025495
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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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Corruption, taxes and compliance
Baum, Anja; Gupta, Sanjeev; Kimani, Elijah; Tapsoba, … - 2017
This paper revisits the effects of corruption on the state's capacity to raise revenue, building on the existing …-2014, compiled by the IMF. It finds that-consistent with the existing literature-corruption is negatively associated with overall tax … revenue, and most of its components. This relationship is predominantly influenced by the way corruption interacts with tax …
Persistent link: https://www.econbiz.de/10011763707
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Corruption, Taxes and Compliance
Baum, Anja - 2018
This paper revisits the effects of corruption on the state's capacity to raise revenue, building on the existing …-2014, compiled by the IMF. It finds that-consistent with the existing literature-corruption is negatively associated with overall tax … revenue, and most of its components. This relationship is predominantly influenced by the way corruption interacts with tax …
Persistent link: https://www.econbiz.de/10012929954