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Showing 25-36 of 194 Publications
Research in Brief

Digital Merchant Payments as a Medium of Tax Compliance

by Kelbesa Megersa, Ludovic Bernad, Yves Nsengiyumva, Benjamin Byinshi, Naphtal Hakizimana & Fabrizio Santoro
June 2023
Journal Article

Can tax agents support tax compliance in low-income countries? Evidence from Uganda

by Giovanni Occhiali & Fredrick Kalyango
May 2023
Journal Article

Formalization and its Discontents: Conceptual Fallacies and Ways Forward

by Max Gallien & Vanessa van den Boogaard
April 2023
Working Paper

Catch Them If You Can: the Politics and Practice of a Taxpayer Registration Exercise

by Max Gallien, Giovanni Occhiali & Vanessa van den Boogaard
April 2023
Working Paper

Digital Merchant Payments as a Medium of Tax Compliance

by Ludovic Bernad, Yves Nsengiyumva, Benjamin Byinshi, Naphtal Hakizimana & Fabrizio Santoro
March 2023
Working Paper

How Might the National Revenue Authority of Sierra Leone Enhance Revenue Collection by Taxing High Net Worth Individuals?

by Jalia Kangave, Giovanni Occhiali & Ishmail Kamara
March 2023
Partner Publication

The Alternatives to Universal Tax Registration in Sri Lanka

by Mick Moore & Nishan de Mel
March 2023
Research in Brief

Mandating Digital Tax Tools as a Response to Covid: Evidence from Eswatini

by Fabrizio Santoro, Razan Amine & Tanele Magongo
February 2023
Research in Brief

The Promise and Limitations of Information Technology for Tax Mobilisation

by Celeste Scarpini, Oyebola Okunogbe & Fabrizio Santoro
February 2023
Journal Article

The Tax Side of the Pandemic: Shifts in Compliance Attitudes and Perceptions in Rwanda

by Giulia Mascagni & Fabrizio Santoro
February 2023
Working Paper

Technology and Tax: Adoption and Impacts of E-services in Rwanda

by Fabrizio Santoro, Adrienne Lees, Marco Carreras, Theonille Mukamana, Naphtal Hakizimana & Yves Nsengiyumva
January 2023
African Tax Administration Paper

The Tax Response to Covid-19 in Ethiopia: Lessons for the Future

by Mulugeta Akalu, Misganaw Gashaw Beza & Zerihun Asegid
January 2023