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Showing 109-120 of 196 Publications
Research in Brief

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

by Andualem T. Mengistu, Kiflu G. Molla & Giulia Mascagni
October 2019
Partner Publication

Innovations in Tax Compliance: Conceptual Framework

by Wilson Prichard, Anna Custers, Roel Dom, Stephen Davenport & Michael Roscitt
October 2019
Working Paper

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

by Andualem T. Mengistu, Kiflu G. Molla & Giulia Mascagni
September 2019
African Tax Administration Paper

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

by Kenneth Amaeshi, Bongo Adi & Godson Ikiebey
September 2019
African Tax Administration Paper

Assessing the Performance of African Tax Administrations: A Malawian Puzzle

by Waziona Ligomeka
September 2019
Research in Brief

Perceptions of VAT Compliance in Ethiopia

by Worku Tamrie Atnafu, Gebregziabhere Gebretsadik Kalayou & Assefa Gezae Huluf with Colin Anderson
August 2019
African Tax Administration Paper

How Clean is our Taxpayer Register? Data Management in the Uganda Revenue Authority

by Jova Mayega, Robert Ssuuna, Muhammad Mubajje, Milly Isingoma Nalukwago & Lawrence Muwonge
July 2019
Research in Brief

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

by Fabrizio Santoro & Winnie Mdluli
June 2019
Research in Brief

Turnover-Based Presumptive Taxation and Taxpayers’ Perceptions in Ethiopia

by Abis Getachew
June 2019
African Tax Administration Paper

Perceptions of Value Added Tax Filing and Invoicing Compliance in Ethiopia: The Case of Three Federal Branch Offices in Addis Ababa

by Worku Tamrie Atnafu, Gebregziabhere Gebretsadik Kalayou & Assefa Gezae Huluf with Colin Anderson
June 2019
African Tax Administration Paper

Practices, Challenges and Prospects for Public Sector Taxation in Ethiopia

by Ronald Waiswa, Sebsbie Fekade & Asnakech Lake
June 2019
Research in Brief

Small Businesses and the Adoption of the Integrated Tax Administration System in Nigeria

by Uchenna Efobi, Ibukun Beecroft & Tanankem Belmondo with Amelia Katan
June 2019