Publications

Showing 1-11 of 239 publications
November 2018

The Role of Information Communication Technology to Enhance Property Tax Revenue in Africa: A Tale of Four Cities in Three Countries

William McCluskey, Riël Franzsen , Mundia Kabinga & Chabala Kasese

Information communication technology (ICT) is an important tool to support local governments in their efforts to more efficiently administer property taxes and other own-source revenues. Increasingly, developing countries, including those in Africa, are managing large volumes of data on taxable properties and taxpayers within the ICT environment. With reference to four African cities, this paper…

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November 2018

Problems of Transfer Pricing and Possibilities for Simplification

Sol Picciotto

The defects in the rules for allocation of the income of transnational corporations (TNCs) are at the heart of the current crisis in international corporate taxation. This paper explains how these rules emerged and developed, becoming increasingly complex, as they have shifted from a general concern to ensure a fair and reasonable allocation of the…

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November 2018

Why African Tax Authorities Should Employ More Women: Evidence from the Uganda Revenue Authority

Michael Mwondha, Tina Kaidu Barugahara, Mwajumah Nakku Mubiru, Sarah Wasagali Kanaabi & Milly Isingoma Nalukwago

Tax collection has historically – in Africa and in the rest of the world – been very much a male preserve. The situation is changing. Partly because of changes in the ways in which taxes are collected, women are entering the profession in increasing numbers. In Africa, they are still very much in the minority….

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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…

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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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