Publication Type: Research in Brief

Showing 109-120 of 161 Publications

Research in Brief

Assessing the Performance of African Tax Administrations: A Malawian Puzzle

Waziona Ligomeka

Research in Brief

Addressing the Challenges of Taxation of the Digital Economy: Lessons for African Countries

Solomon Rukundo

Research in Brief

Fuel Subsidy Reform and the Social Contract in Nigeria: a Micro-economic Analysis

Neil McCulloch, Tom Moerenhout & Joonseok Yang

Research in Brief

Small Business Owners and Corporate Tax Responsibility in Nigeria: An Exploratory Study

Kenneth Amaeshi, Bongo Adi & Godson Ikiebey

Research in Brief

Democratisation in Tanzania: No Elections Without Tax Exemptions

Ole Therkildsen & Ane Karoline Bak

Research in Brief

Tax Evasion and Missing Imports: Evidence from Transaction-Level Data

Andualem T. Mengistu, Kiflu G. Molla & Giulia Mascagni

Research in Brief

Enhancing Property Rates Administration, Collection and Enforcement in Uganda: The Case of Kampala Capital City Authority (KCCA) and four other Municipalities

David Bakibinga & Dan Ngabirano

Research in Brief

Safe Harbour Regimes in Transfer Pricing: An African Perspective

Alexander Ezenagu

Research in Brief

Perceptions of VAT Compliance in Ethiopia

Worku Tamrie Atnafu, Gebregziabhere Gebretsadik Kalayou & Assefa Gezae Huluf with Colin Anderson

Research in Brief

Nil-Filing in Eswatini: Should the Revenue Authority be Bothered?

Fabrizio Santoro & Winnie Mdluli

Research in Brief

Turnover-Based Presumptive Taxation and Taxpayers’ Perceptions in Ethiopia

Research in Brief

Hidden Inequalities: Tax Challenges of Market Women in Enugu and Kaduna States, Nigeria

Imaobong Akpan & Mª Josep Cascant-Sempere (Kas)