merging several sources of administrative tax data received during 2015. The four data sources that constitute the panel are …: (i) company income tax from registered firms who submit tax forms; (ii) employee data from employee income tax … certificates submitted by employers; (iii) value-added tax data from registered firms; and (iv) customs records from traders. These …

bureaucracies have to some extent been reformed such that in structure and procedure they resemble more closely tax administrations … collection instrument. However, the tax share of GDP has been broadly constant for several decades, and it will be hard to … increase it. It is difficult for African governments to effectively tax transnational corporations, especially in the mining …

This review paper attempted to assess the tax compliance behavior of taxpayers in Ethiopia. The objectives were … specifically to identify determinants and challenges of tax compliance behavior of taxpayers in Ethiopia. Taxes are the most … for citizens. Tax compliance involves being aware and complying with tax laws and regulations set by the government and …

This paper presents the findings from a feasibility study on the potential for developing a static tax …-benefit microsimulation model for Tanzania. The paper provides an account of the current tax-benefit system in Tanzania and introduces the … feasibility of producing such a model for Tanzania with reference to personal income tax, indirect taxes, and contributory and non …