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Showing 265-276 of 737 Publications
Working Paper

Asymmetric Double Tax Treaties and FDI in Developing Countries: The Role of the Relief Method and Tax Sparing

by Pranvera Shehaj & Martin Zagler
March 2023
Working Paper

Towards an Effective Taxpayer Complaint Handling Mechanism: The Case for a Tax Ombudsman in Uganda

by Solomon Rukundo
March 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
Factsheet

Taxation of digital financial services in Nigeria

by Hannelore Niesten & Mary Abounabhan
March 2023
Factsheet

Taxation of digital financial services in Tanzania

by Hannelore Niesten & Mary Abounabhan
March 2023
Partner Publication

The Alternatives to Universal Tax Registration in Sri Lanka

by Mick Moore & Nishan de Mel
March 2023
Journal Article

Increasing tax collection in African countries: The role of information technology

by Oyebola Okunogbe & Fabrizio Santoro
March 2023
Journal Article

Tax and governance in rural areas: The implications of inefficient tax collection

by Vanessa van den Boogaard & Rachel Beach
February 2023
Research in Brief

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

by Fabrizio Santoro & Razan Amine
February 2023
Working Paper

An Overlooked Market: Loose Cigarettes, Informal Vendors, and Their Implications for Tobacco Taxation

by Max Gallien, Giovanni Occhiali & Hana Ross
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
Research in Brief

The Promise and Limitations of Information Technology for Tax Mobilisation

by Celeste Scarpini, Oyebola Okunogbe & Fabrizio Santoro
February 2023
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