Publications

Showing 228-239 of 407 publications
October 2017

How Kenya has Implemented and Adjusted to the Changes in International Transfer Pricing Regulations: 1920-2016

by Attiya Waris

A large proportion of international trade in goods and services is conducted between what are known technically as related parties. In practice, most of this trade is between different companies forming part of the same transnational corporate grouping. This is typically highly integrated in economic and financial terms, while legally appearing as a set of…

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October 2017

How Do We Measure Tax Expenditures? The Zambian Example

by Miljan Sladoje

The objective of this paper is to help inform future tax reforms related to tax expenditure provisions in Zambia. It sets out how tax expenditures can be categorised, measured and evaluated, and provides guidance on establishing a robust framework for monitoring and evaluating tax expenditures in Zambia. 

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October 2017

Urban Fortunes and Skeleton Cityscapes: Real Estate and Late Urbanization in Kigali and Addis Ababa

by Tom Goodfellow

In many parts of Africa, societies that remain primarily rural are experiencing accelerated urban growth and highly visible booms in property development. In the absence of significant industrialization, investment is pouring directly into what Lefebvre and Harvey characterized as the ‘secondary circuit’ of capital. Debates about the drivers of investment in real estate are longstanding…

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October 2017

Informal Taxation in Post-Conflict Sierra Leone: Taxpayers’ Experiences and Perceptions

by Samuel Jibao, Wilson Prichard & Vanessa van den Boogaard

In low-income and post-conflict countries, and particularly in rural areas, citizens often pay a range of ‘taxes’ that differ substantially from statutory policies. These ‘informal taxes’, paid to a variety of state and non-state actors, are frequently overlooked in analyses of local systems of taxation. This is problematic, as it leads to misunderstandings of individual…

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Lifting the Veil of Secrecy – Perspectives on International Taxation and Capital Flight from Africa

by Odd-Helge Fjeldstad, Sigrid Klæboe Jacobsen, Peter Henriksen Ringstad & Honest Prosper Ngowi

This book is produced as a part of the research project Taxation, Institutions and Participation (TIP). TIP investigates the effects of tax havens on domestic revenue systems, institutions and on citizen participation in African countries. The project aims to generate new, contextualised evidence on the political economy of domestic revenue mobilisation, institutional development and state…

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September 2017

Linking Property Tax Revenue and Public Services

by Wilson Prichard

In practical terms most property tax reforms are, first and foremost, efforts to increase tax revenue. But the ultimate goal of tax reform is, of course, broader: expanding tax revenue in order to finance the provision of valuable publicly-provided goods and services. Tax reform is only socially desirable if tax revenue is, in fact, translated…

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September 2017

Central-Local Government Roles and Relationships in Property Taxation

by Tom Goodfellow

Should central or local governments be responsible for collection and administration of property taxes? There is great variation in practice across the continent, but one particularly significant divide is that between francophone and anglophone countries. The former commonly adopt centralised systems, while the latter usually decentralise key aspects of property taxation such as collection and…

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September 2017

Improving the performance of natural resource taxation in developing countries

by Michael C. Durst

This paper explores the administrative challenges posed to developing countries as a result of the increasing emphasis in fiscal regimes for natural resource extraction since the Second World War on income-based taxes, including both corporate income and resource rent taxes, as opposed to royalties. The paper identifies both the political consequences and technical challenges (particularly…

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September 2017

Strengthening IT Systems for Property Tax Reform

by Wilson Prichard & Paul Fish

The introduction of improved IT systems has long been hailed as a powerful – potentially transformative – tool for strengthening local property taxes. Yet in practice this promise has rarely been achieved on a sustainable basis in Africa, despite significant investment. The challenge lies in understanding why new IT systems have failed to deliver promised…

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November 2017

Valuation for Property Tax Purposes

by Nyah Zebong, Paul Fish & Wilson Prichard

Improving processes for valuing properties lies at the heart of efforts to improve the overall effectiveness of property taxation. Effective property taxation is impossible without efficient property valuation. I practice, however, valuation rolls across most of Africa are incomplete and severely out-of-date, thus dramatically reducing potential property tax yield. This is, at least in part,…

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August 2017

Cross-Border Trade, Insecurity and the Role of Customs: Some Lessons from Six Field Studies in (Post-)Conflict Regions

by Thomas Cantens & Gaël Raballand

Africa, and especially the Sahel, has experienced frequent recurrences of armed conflicts and terrorist acts in the last decade. This paper is based on six field studies, in Chad, Mali, Sudan, Tunisia, Libya and the Central African Republic. It reflects on the governance of trade in border regions during a (post-)conflict situation, exploring the practices…

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September 2017

African Tax Outlook (ATO) – 2017

by African Tax Administration Forum

The African Tax Administration Forum (ATAF) is grateful to the 21 countries’ tax authorities for their participation in second edition of the African Tax Outlook (ATO). ATAF would like further to thank Commissioners General and Directors General of tax authorities for committing their The African Tax Administration Forum (ATAF) is grateful to the 21 countries’…

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