In recent years, one of the most important developments in African tax administration has been the widespread adoption of value added tax (VAT). A key feature of VAT is its self-enforcement mechanism, which incentivises buyers to request a receipt and claim refunds on VAT paid. This should in principle go against the seller’s incentive to…
Read moreAfrican revenue authorities developed a growing interest in tax education as a key driver of compliance and in the context of a modern approach to tax administration (Mascagni and Santoro, 2018). Indeed, poor tax knowledge has a number of potentially serious implications. Firstly, it is likely to affect compliance. On the one hand, uninformed taxpayers…
Read moreProperty tax is tax charged on real estates or immovable assets. The tax base may be on land only, land and improvements on the land, or improvements on the land only. For the purpose of this paper property tax shall be referred to as tax on all types of immovable properties, residential, commercial and industrial,…
Read moreThis ICTD Research in Brief is a two-page summary of ICTD Working paper 89 by Marius Siebert and Anna Mbise. Are taxation systems in Africa biased against women? This is a hard question to answer and there is very little literature on the topic. Gender biases of personal income tax systems in developed countries have been well…
Read moreTax collection has historically – in Africa and elsewhere – been collected almost entirely by men, partly reflecting patterns of authority and privilege in society, and partly owing to the traditionally coercive and confrontational approaches used. The situation is changing, with women entering the profession in increasing numbers, in part because of changes in the…
Read moreThis ICTD Research in Brief is a two-page summary of ICTD Working paper 87 by Vanessa van den Boogaard. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. In recent years, activists and policy-oriented researchers have begun to explore how tax…
Read moreThis ICTD Research in Brief is a two-page summary of ICTD Working paper 84 by Henry Saka, Ronald Waiswa and Jalia Kangave. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. In the past three decades, revenue authorities in African countries…
Read moreThis ICTD Research in Brief is a two-page summary of ICTD Working paper 86 by Sol Picciotto. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. The international system for taxation of the profits of multinational enterprises (MNEs) is deeply dysfunctional….
Read moreThis ICTD Research in Brief is a two-page summary of ICTD Working paper 81 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 examines the resource rent literature and findit a complicated basis for assessing revenue…
Read moreThis 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…
Read moreThere 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…
Read moreThis 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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