double taxation before the harmonisation process within the EU is described in detail. This process is not a best practice … discussed for value added taxation (VAT), excise taxation, and income taxation. The problems of tax administrations, procedures … laws, taxpayers' rights and obligations as well as tax compliance are also taken into consideration. The second part of the …

What are the key determinants of taxpayer compliance? And which features of citizen-state relations govern attitudes … and behaviour regarding taxation? This paper examines the analytical foundation, methodological approaches and key … taxation may provide an essential diagnostic of the political realities for tax reform. Attempts to broaden the tax base …

This paper examines factors that determine citizens’ tax-compliance attitude in Kenya, Tanzania, Uganda, and South … Africa. Using the 2011–12 Afrobarometer survey data, we find that tax-compliance attitude is positively correlated with … differs between countries. Tax knowledge and awareness are found to be positively correlated with tax-compliance attitude. On …

arrears and uncollected (VAT related) fines reduce tax compliance and consequently result in lower VAT revenue. These findings …