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Designing Performance : The Semi-Autonomous Revenue Authority Model in Africa and Latin America

Taliercio, Robert Jr. - 2013

, South Africa, Uganda, and Venezuela from their inception to the early 2000s. Using the comparative case study method, he …

Persistent link: https://www.econbiz.de/10012559856

Audits and Tax Revenues in the African Tax Outlook (ATO) Participating Countries : What More Must be Done?

RESEARCH, ATAF - 2021

While the primary goal of tax audits is to enhance tax compliance, they are also crucial in generating tax revenues. Though several studies have emphasized the compliance-enhancing objective of audits, little attention has been directed towards the revenue-impact of audits. At times, tax audit...

Persistent link: https://www.econbiz.de/10013222506

IFRS adoption and tax revenue performance in Africa : does Africa need tax-targeted IFRS reforms?

Queku, Yaw Ndori; Seidu, Baba Adibura; Kubaje, Thompson … - In: Cogent business & management 10 (2023) 2, pp. 1-21

This paper examines the sensitivity of tax revenue performance to IFRS adoption in Africa and the implication for tax … policy. The study investigated how IFRS adoption affects the level of tax revenue performance in Africa. This study is one of …: Botswana, Ghana, Namibia, Nigeria, Sierra Leone, and South Africa for the analyses. The data are sourced from World Bank …

Persistent link: https://www.econbiz.de/10014504982

Revenue statistics in Africa

African Tax Administration Forum; OECD; OECD / … - Paris : OECD Publishing - 1990/2014-

Persistent link: https://www.econbiz.de/10011802294

Tax revenue inefficiency and political risk factors : the hen or the egg?

Mebratu, Agumas Alamirew - In: Cogent business & management 10 (2023) 1, pp. 1-18

tax receipts to GDP and tax effort in Sub-Saharan Africa remains low when compared to OECD nations. This is due to …

Persistent link: https://www.econbiz.de/10014466875

Tax revenue data in Africa : the Government Revenue Dataset and African Tax Outlook in comparison

Mbuyamba, Frankie; McNabb, Kyle - 2024

This paper compares two important sources of tax revenue statistics for African countries, namely the Africa Tax …

Persistent link: https://www.econbiz.de/10014496434

Revenue Statistics in Africa

20XX

Africa. …

Persistent link: https://www.econbiz.de/10013538126

Revenue Statistics in Africa: South Africa (Edition 2018)

OECD - 2018

This dataset contains tax revenue collected by South Africa. It provides detailed tax revenues by sector (Supranational …

Persistent link: https://www.econbiz.de/10013525251

Revenue Statistics in Africa: Ghana (Edition 2019)

OECD - 2019

This dataset contains tax revenue collected by Ghana. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property,...

Persistent link: https://www.econbiz.de/10013525364

Revenue Statistics in Africa: Uganda (Edition 2017)

OECD - 2017

This dataset contains tax revenue collected by Uganda. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property,...

Persistent link: https://www.econbiz.de/10013525416