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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
governance and individual tax compliance in sub-Saharan Africa. We employ a logistic regression model and use Round 7 of the …
Persistent link: https://www.econbiz.de/10013461922
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The impact of intergovernmental transfers on local revenue generation in Africa : evidence from Tanzania
Masaki, Takaaki - 2016
on local revenues in sub-Saharan Africa, a region where local fiscal capacity is limited and endogenously determined by … of many rural districts in Africa - intergovernmental transfers facilitate local revenue generation instead of …
Persistent link: https://www.econbiz.de/10011548235
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Domestic revenue mobilization in SubSaharan Africa and Latin America : a comparative analysis since 1980
Gwaindepi, Abel - 2019
Persistent link: https://www.econbiz.de/10012154354
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Is aid unfriendly to tax? : African evidence of heterogeneous direct and indirect effects
Yohou, Hermann Djédjé; Goujon, Michaël; Laporte, Bertrand - 2016
Persistent link: https://www.econbiz.de/10011722370
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The power to tax in Sub-Saharan Africa : LTUs, VATs, and SARAs
Ebeke, Christian; Mansour, Mario; Graziosi, Grégoire Rota - 2016
Persistent link: https://www.econbiz.de/10011725288
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Revenue statistics in Africa
African Tax Administration Forum; OECD / Development Centre; … - Paris : OECD Publishing - 1990/2014 [?]-1990/2016 ; 2019-2020
Persistent link: https://www.econbiz.de/10011793447
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Mobilizing VAT revenues in African countries
Cnossen, Sijbren - 2014
Several African countries have to increase their tax revenues to finance human and economic development. General consumption taxes, such as VATs, are the preferred instrument for doing so, because they are less detrimental to growth than income taxes. To enable their use, VAT design has to be...
Persistent link: https://www.econbiz.de/10010438187
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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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The case for direct transfers of resource revenues in Africa
Devarajan, Shantayanan; Giugale, Marcelo M. - 2013
Persistent link: https://www.econbiz.de/10009770184