Publications

Showing 1-11 of 233 publications
October 2018

Taxing Government: The Case of the Uganda Revenue Authority’s Public Sector Office

Henry Saka , Ronald Waiswa & Jalia Kangave

Virtually all the literature on taxation presents it as a relationship between government and non-government taxpayers. And even though in practice government organisations are – or should be – big taxpayers, very few revenue authorities treat these organisations as a separate segment of taxpayers. Different categories of taxpayers behave differently and so need to be…

October 2018

The Customer is King: Evidence on VAT Compliance in Tanzania

Odd-Helge Fjeldstad, Cecilia Kagoma, Ephraim Mdee, Ingrid Hoem Sjursen & Vincent Somville

Like governments in many other African countries, the Government of Tanzania has been striving to improve the effectiveness of its value added tax (VAT) regime by reducing tax evasion through a combination of measures, including improved tax legislation and more effective administrative processes. A key initiative was the introduction of Electronic Fiscal Devices (EFDs) in…

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How Local Authorities Can Exploit the Potential for Effective Property Taxes: A Case Study of Harare

Munatswi Nengeze

This paper explores administrative challenges that developing countries face in property tax administration. It is internationally acknowledged that local authorities play a vital role in enhancing a country’s economic growth and provision of public goods. Their activities rely on revenue collection. It is therefore in the public interest and the interest of all governments to…

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September 2018

Does Fiscal Decentralization Enhance Citizens’ Access to Public Services and Reduce Poverty? Evidence from Côte d’Ivoire Municipalities in a Conflict Setting

Tiangboho Sanogo

Fiscal decentralization has been implemented in many countries with an explicit objective of improving public service delivery and reduce poverty. However, its effectiveness in achieving these goals are much debated and the empirical literature has mostly focused on poverty reduction using cross-country analysis. This paper analyses whether, and how, the devolution of revenue raising responsibilities…

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Are There Any Reliable Data on Wages in Low-Income Countries? Observations and Lessons from Ethiopia

Andualem Mengistu & Giulia Mascagni

Administrative data from tax returns have recently become available in many African countries thanks to the modernisation of revenue authorities and the digitisation of tax records. The availability of these data has opened new opportunities for policy-relevant analysis of real-life taxpaying behaviour. However, despite the increased availability of these data, a gap remains in many…

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September 2018

Tax in Development – Towards a Strategic Aid Approach

Olav Lundstøl

This ICTD Research in Brief is a two-page summary of ICTD Working paper 77 by Olav Lundstøl. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time.  The paper represents a step in the direction of thinking systematically about tax related aid efforts from…

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September 2018

Regulatory Burdens in Tax Administration and Firms’ Compliance Costs in Africa

Merima Ali

There is a growing interest among policy makers to cut red tape in government regulations in order to help improve the performance of businesses and create more jobs. However, most businesses, especially in Africa, still face challenges in meeting various government regulations that contributes to higher compliance costs. Compliance costs are the extra costs incurred…

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August 2018

Norms, Networks, Power and Control: Understanding Informal Payments and Brokerage in Cross-Border Trade in Sierra Leone

Vanessa van den Boogaard, Wilson Prichard & Samuel Jibao

Recent research has cast light on the variety of informal payments and practices that govern the day-to-day interactions between traders and customs agents at border posts in low-income countries. Building on this literature, this paper draws on survey and qualitative evidence in an effort to explore which groups are most advantaged and disadvantaged by the…

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August 2018

Chapter 5: A Corporate Tax Policy Agenda for Lower-Income Countries

Michael C. Durst

In the preceding four chapters of this book, I have sought to explore (i) the economic and political roots of base erosion and profit shifting in lower-income countries and (ii) the recent (and continuing) efforts of the OECD and other international organizations to redress the problem, in connection with the BEPS studies. Based on the…

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Why is Tax Education Important for Compliance?

Giulia Mascagni & Fabrizio Santoro

This ICTD Research in Brief is a two-page summary of ICTD African Tax Administration Paper 1 by Giulia Mascagni and Fabrizio Santoro. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. Knowledge about tax can contribute to shaping attitudes towards compliance….

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