Showing 1 - 12 of 72 publications
October 2021

Co-Financing Community-Driven Development Through Informal Taxation: Experimental Evidence from South-Central Somalia

by Vanessa van den Boogaard & Fabrizio Santoro

Community-driven development (CDD) has long been embraced by international development partners as a means of delivering public goods and strengthening social capital and cohesion, particularly in fragile contexts. To receive external support, CDD projects often require co-financing from communities through informal taxes – non-market payments that are not required or defined by state law and…

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October 2021

There and Back Again: The Making of Uganda’s Mobile Money Tax

by Adrienne Lees & Doris Akol

Mobile money is widely seen as a powerful tool for enhancing financial inclusion and, potentially, improving the economic well-being of the poor. As the mobile money sector, and its turnover, have grown, certain governments have increasingly viewed mobile money transactions as a potentially convenient tax handle. The resulting tax measures are often controversial and draw…

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Perception of Taxpayers and Tax Administrators towards Value Added With holding Tax in Zimbabwe

by Simbarashe Hamudi

Value added tax (VAT) is a key tax for generating revenue in Zimbabwe and all African states, and for financing the budget in African countries. However, the revenue authorities are not collecting large amounts of VAT for various reasons, including ineffective administration and tax evasion. The value added withholding tax (VAWHT) system brings the merits…

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Taxing Agricultural Income in the Global South: Revisiting Uganda’s National Debate

by Graeme Stewart-Wilson & Ronald Waiswa

The issue of agricultural taxation has almost completely disappeared from scholarly and policy agendas in recent decades. And, yet, agriculture continues to be taxed very lightly in much of the Global South – even though it contributes substantially to GDP. In some cases, light taxation of agriculture may be an intentional policy goal. Evidence from…

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The VAT in Practice: Equity, Enforcement and Complexity

by Giulia Mascagni, Roel Dom & Fabrizio Santoro

The value added tax (VAT) is supposed to be a tax on consumption that achieves greater economic efficiency than alternative indirect taxes. It is also meant to facilitate enforcement through the ‘self-enforcing mechanism’ – based on opposed incentives for buyers and sellers, and because of the paper trail it creates. Being a rather sophisticated tax,…

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December 2020

At the Table, Off the Menu? Assessing the Participation of Lower-Income Countries in Global Tax Negotiations

by Rasmus Corlin Christensen, Martin Hearson & Tovony Randriamanalina

For half a century, the most influential international rules and standards for taxing multinational corporations have been formulated by a select group of developed countries, the OECD, with lower-income countries on the outside. Since 2013, this has changed: decision making at the OECD has moved to the ‘Inclusive Framework’ (IF), which today encompasses 137 jurisdictions….

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December 2020

How Effective has the TADAT Framework Been in Improving Tax Administration in Uganda?

by Doris Akol, Margaret Magumba, Patrick Loke, Milly Nalukwago Isingoma & Tina Kaidu

Like several other revenue administrations, prior to the introduction of the Tax Administration Diagnostic Assessment Tool (TADAT) in Uganda, there was no comprehensive standard tool for assessing revenue administration against internationally recognised good practices. Detailed assessment was spread across different facets of revenue administration and indicators were not standardised. The first TADAT assessment of Uganda’s…

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December 2020

Gender and Tax Compliance: Firm Level Evidence from Ethiopia

by Seid Yimam & Fissha Asmare

Many Sub-Saharan African countries, characterised by government budget deficits, have been undergoing reforms and improvements to enhance tax revenue collection. However, such improvements often fall short of expectations and do not yield the expected revenue. These economies are highly vulnerable to tax avoidance and tax evasion, mainly due to the lack of a strong, modernised…

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December 2020

What is Wrong with African Tax Administration?

by Mick Moore

National tax administrations in sub-Saharan Africa have undergone considerable reform in recent decades. In several respects, they are, on average, more reformed and more efficient than tax administrations in other low-income regions. Many have made major organisational changes, responding effectively to a number of major challenges. This includes the introduction of VAT, a rather complex…

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December 2020

To File or Not To File? Another Dimension of Non-Compliance: The Eswatini Taxpayer Survey

by Fabrizio Santoro, Edward Groening, Winnie Mdluli & Mbongeni Shongwe

Non-filing of income tax takes place when taxpayers fail to submit a tax declaration, despite being liable to do so, thus becoming ghosts in the eyes of tax authorities. It is a widespread phenomenon in sub-Saharan Africa (SSA). Increasing evidence has been produced on non-filers in Rwanda, Uganda, Malawi, Kenya and Nigeria. Eswatini is no…

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December 2020

Strengthening Tax-Accountability Links: Fiscal Transparency and Taxpayer Engagement in Ghana and Sierra Leone

by Vanessa van den Boogaard, Wilson Prichard, Rachel Beach & Fariya Mohiuddin

Taxation is high on the international development agenda, largely due to growing evidence that it can not only provide sustainable development funding, but also contribute to expanded responsiveness and accountability in government. This is because: (i) when forced to pay taxes citizens are more likely to feel ownership of government revenues, and demand benefits in…

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