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Content
2023
- 17906 Digital Merchant Payments as a Medium of Tax Compliance
by Bernad, Ludovic & Nsengiyumva, Yves & Byinshi, Benjamin & Hakizimana, Naphtal & Santoro, Fabrizio
- 17905 Towards an Effective Taxpayer Complaint Handling Mechanism: The Case for a Tax Ombudsman in Uganda
by Rukundo, Solomon
- 17904 Asymmetric Double Tax Treaties and FDI in Developing Countries: The Role of the Relief Method and Tax Sparing
by Shehaj, Pranvera & Zagler, Martin
- 17900 The Alternatives to Universal Tax Registration in Sri Lanka
by Moore, Mick & de Mel, Nishan
- 17898 How Might the National Revenue Authority of Sierra Leone Enhance Revenue Collection by Taxing High Net Worth Individuals?
by Kangave, Jalia & Occhiali, Giovanni & Kamara, Ishmail
- 17891 Mandating Digital Tax Tools as a Response to Covid: Evidence from Eswatini
by Amine, Razan & Santoro, Fabrizio
- 17871 The Promise and Limitations of Information Technology for Tax Mobilisation
by Scarpini, Celeste & Okunogbe, Oyebola & Santoro, Fabrizio
- 17867 An Overlooked Market: Loose Cigarettes, Informal Vendors, and Their Implications for Tobacco Taxation
by Gallien, Max & Occhiali, Giovanni & Ross, Hana
- 17843 Technology and Tax: Adoption and Impacts of E-services in Rwanda
by Santoro, Fabrizio & Lees, Adrienne & Carreras, Marco & Mukamana, Theonille & Hakizimana, Naphtal & Nsengiyumva, Yves
- 17836 The Tax Response to COVID-19 in Ethiopia: Lessons for the Future
by Akalu, Mulugeta & Gashaw, Misganaw & Asegid, Zerihun
- 17834 Visual Nudges: How Deterrence and Equity Shape Tax Compliance Attitudes and Behaviour in Rwanda
by Scarpini, Celeste & Santoro, Fabrizio & Mascagni, Giulia
2022
- 17828 The Devil in the Detail: Examining Ghana’s New e-Levy From a Policy-design Perspective
by Ictd
- 17819 It’s Time to Reform Transfer Pricing Benchmarking
by Durst, Michael C.
- 17793 Digital Financial Services and Digital IDs: What Potential do They Have for Better Taxation in Africa?
by Scarpini, Celeste & Santoro, Fabrizio & Munoz, Laura & Prichard, Wilson & Mascagni, Giulia
- 17788 Understanding the Political Economy of South Africa’s Carbon Tax
by Baker, Lucy
- 17787 Small Nets for Big Fish? Tax Enforcement on the Richest – Evidence From Uganda
by Santoro, Fabrizio & Waiswa, Ronald
- 17784 Data Management at the Senegalese Tax Authority: Insights from a Long-term Research Collaboration
by Czajka, Leo & Kondylis, Florence & Sarr, Bassirou & Stein, Mattea
- 17783 An Introduction to Digital Tax Payment Systems in Low-and Middle-Income Countries
by Arewa, Moyosore & Santoro, Fabrizio
- 17755 The Enigma of the Central–Local Government Relationship and its Impact on Property Tax Administration in Developing Countries: The Ghanaian Perspective
by Ohemeng, Frank L.K. & Mohiuddin, Fariya
- 17745 The Political Economy of South Africa’s Carbon Tax
by Baker, Lucy
- 17744 Growth or Goods: Examining Tax Morale Among Property Owners in Lagos
by Wilson, Nicole & Rosenzweig, Leah
- 17687 ICT and Tax Administration in Sub-Saharan Africa: Adopting ITAS in Uganda and Sierra Leone
by Occhiali, Giovanni & Akol, Doris & Kargbo, Philip M.
- 17627 Unpacking ‘Tax Morale’: Distinguishing Between Conditional and Unconditional Views of Tax Compliance
by Prichard, Wilson
- 17626 Income Tax Payers Are Not All the Same – A Behavioral Letter Experiment in Eswatini
by Santoro, Fabrizio
- 17625 Mobile Money Taxation and Informal Workers: Evidence from Ghana’s E-Levy
by Anyidoho, Nana Akua & Gallien, Max & Rogan, Mike & van den Boogaard, Vanessa
- 17624 Do Tax Policies Discriminate Against Female Traders? A Gender Framework to Study Informal Marketplaces in Nigeria
by Akpan, Imaobong & Cascant-Sempere, Ma Josep
- 17602 Visual Nudges: How Deterrence and Equity Shape Tax Compliance Attitudes and Behaviour in Rwanda
by Santoro, Fabrizio & Mascagni, Giulia
- 17583 Should Governments Tax Digital Financial Services? A Research Agenda to Understand Sector-specific Taxes on DFS
by Abounabhan, Mary & Munoz, Laura & Mascagni, Giulia & Prichard, Wilson & Santoro, Fabrizio
- 17454 Enablers, Barriers and Impacts of Digital Financial Services: Insights from an Evidence Gap Map and Implications for Taxation
by Mader, Philip & Duvendack, Maren & Lees, Adrienne & Larquemin, Aurelie & Macdonald, Keir
- 17443 Small Nets for Big Fish? Tax Enforcement on the Richest – Evidence from Uganda
by Santoro, Fabrizio & Waiswa, Ronald
- 17440 Tax Obsessions: Taxpayer Registration and the Informal Sector in sub-Saharan Africa
by Moore, Mick
- 17424 The Likely Fiscal and Public Health Effects of an Excise Tax on Sugar sweetened Beverages in Kenya
by van Walbeek, Corné & Mthembu, Senzo
- 17407 Mandating Digital Tax Tools as a Response to Covid: Evidence from Eswatini
by Santoro, Fabrizio & Amine, Razan & Magongo, Tanele
- 17374 The Economic Impact of the Pandemic in Rwanda: An Analysis of Firm-Level VAT Data
by Mascagni, Giulia & Lees, Adrienne
- 17210 Beyond Greed: Why Armed Groups Tax
by Bandula-Irwin, Tanya & Gallien, Max & Jackson, Ashley & van den Boogaard, Vanessa & Weigand, Florian
- 17197 Digital Payments Taxation Factsheet: Tanzania
by Olawole, Ifeoluwa & Lees, Adrienne & Abounabhan, Mary
- 17196 Digital Payments Taxation Factsheet: Kenya
by Olawole, Ifeoluwa & Abounabhan, Mary & Niesten, Hannelore
- 17195 Digital Payments Taxation Factsheet: Uganda
by Lees, Adrienne & Villacreces Villaces, Daniela
- 17194 Tax and Governance in the Context of Scarce Revenues: Inefficient Tax Collection and its Implications in Rural West Africa
by Beach, Rachel & van den Boogaard, Vanessa
- 17193 Taliban Taxation in Afghanistan: (2006-2021)
by Amiri, Rahmatullah & Jackson, Ashley
- 17171 Should Governments Tax Digital Financial Services? A Research Agenda to Understand Sector-Specific Taxes on DFS
by Munoz, Laura & Mascagni, Giulia & Prichard, Wilson & Santoro, Fabrizio
- 17113 Digital Financial Services and Digital IDs: What Potential do They Have for Better Taxation in Africa?
by Santoro, Fabrizio & Munoz, Laura & Prichard, Wilson & Mascagni, Giulia
- 17080 The Promise and Limitations of Information Technology for Tax Mobilisation
by Okunogbe, Oyebola & Santoro, Fabrizio
- 17075 The Rise of China and Contestation in Global Tax Governance
by Christensen, Rasmus Corlin & Hearson, Martin
2021
- 17076 The Politics and History of Global Tax Governance
by Hearson, Martin & Rixen, Thomas
- 17030 The Politics of Taxing Multinational Firms in a Digital Age
by Hearson, Martin & Gelepithis, Margarita
- 17013 Enabling Tax Bargaining: Supporting More Meaningful Tax Transparency and Taxpayer Engagement in Ghana and Sierra Leone
by van den Boogaard, Vanessa & Prichard, Wilson & Beach, Rachel & Mohiuddin, Fariya
- 16991 Taxing Profits From International Transport In Africa: Past, Present and Future of Article 8 (Alternative B) of the UN Model
by Michel, Bob & Falcão, Tatiana
- 16986 Tax Treaties and Enterprise Outcomes: Evidence Across Developing African Countries
by Efobi, Uchenna & Adejumo, Oluwabunmi O.
- 16979 Informal Workers and the State: The Politics of Connection and Disconnection During a Global Pandemic
by Gallien, Max & van den Boogaard, Vanessa
- 16977 Glimpses of Fiscal States in Sub-Saharan Africa
by Moore, Mick
- 16940 Tax Treaty Aggressiveness: Who is Undermining Taxing Rights in Africa?
by Millán-Narotzky, Lucas & García-Bernado, Javier & Diakité, Maïmouna & Meinzer, Markus
- 16939 Taxing Profits from International Maritime Shipping in Africa: Past, Present and Future of UN Model Article 8 (Alternative B)
by Michel, Bob & Falcão, Tatiana
- 16929 Beyond Greed: Why Armed Groups Tax
by Bandula-Irwin, Tanya & Gallien, Max & Jackson, Ashley & van den Boogaard, Vanessa & Weigand, Florian
- 16919 Assessing the Equity and Redistributive Effects of Taxation Reforms in Nigeria
by Edeh, Henry C.
- 16892 The Tax Side of the Pandemic: Compliance Shifts and Funding for Recovery in Rwanda
by Mascagni, Giulia & Santoro, Fabrizio
- 16888 Co-Financing Community-Driven Development Through Informal Taxation: Experimental Evidence from South-Central Somalia
by van den Boogaard, Vanessa & Santoro, Fabrizio
- 16873 There and Back Again: The Making of Uganda’s Mobile Money Tax
by Lees, Adrienne & Akol, Doris
- 16871 Can Tax Agents Support Tax Compliance in Low-Income Countries? A Review of the Literature and some Preliminary Evidence from Uganda
by Occhiali, Giovanni & Kalyango, Fredrick
- 16869 Rethinking Formalisation: A Conceptual Critique and Research Agenda
by Gallien, Max & van den Boogaard, Vanessa
- 16843 Perception of Taxpayers and Tax Administrators towards Value Added With holding Tax in Zimbabwe
by Hamudi, Simbarashe
- 16824 Co-Financing Community-Driven Development Through Informal Taxation: Experimental Evidence from South-Central Somalia
by van den Boogaard, Vanessa & Santoro, Fabrizio
- 16732 Using New Data to Support Tax Treaty Negotiation
by Hearson, Martin & Carreras, Marco & Custers, Anna
- 16729 Perception of Taxpayers and Tax Administrators Towards Value Added Withholding Tax in Zimbabwe
by Hamudi, Simbarashe
- 16728 The Contested Shaping of International Tax Rules: The Growth of Services and the Revival of Fractional Apportionment
by Picciotto, Sol
- 16727 There and Back Again: The Making of Uganda’s Mobile Money Tax
by Lees, Adrienne & Akol, Doris
- 16711 The Role of Social Influence in Enforcing Tax Compliance: Experimental Evidence from Nigeria
by Adeniran, Adedeji & Ekeruche, Mma Amara & Onywkwena, Chukwuka
- 16683 More on the Positive Fiscal and Health Effects of Increasing Tobacco Taxes in Nigeria
by van Walbeek, Corné & Adeniran, Adedeji & Augustine, Iraoya
- 16662 Taxing Agricultural Income in the Global South: Revisiting Uganda’s National Debate
by Stewart-Wilson, Graeme & Waiswa, Ronald
- 16661 The Economic Impact of the Pandemic in Rwanda: An Analysis of Firm-level VAT Data
by Lees, Adrienne & Mascagni, Giulia
- 16626 Taxing Agricultural Income in the Global South: Revisiting Uganda’s National Debate
by Stewart-Wilson, Graeme & Waiswa, Ronald
- 16621 Taxation and Customs Reforms in Fragile States: Between Bargaining and Enforcement
by Cantens, Thomas & Raballand, Gaël
- 16603 The VAT in Practice: Equity, Enforcement and Complexity
by Mascagni, Giulia & Dom, Roel & Santoro, Fabrizio
- 16574 Taxing the Informal Economy is not a Silver Bullet for Financing Development - or the COVID-19 Recovery
by Gallien, Max & Moore, Mick & van den Boogaard, Vanessa
- 16557 How Clean Are Our Taxpayer Returns? Data Management in Uganda Revenue Authority
by Mayega, Jova & Waiswa, Ronald & Nabuyondo, Jane & Nalukwago Isingoma, Milly
- 16548 Trade Tax Evasion and the Tax Rate: Evidence from Transaction-level Trade Data
by Mascagni, Giulia & Molla, Kiflu & Mengistu, Andualem
- 16483 Are Women More Tax Compliant than Men? How Would We Know?
by Kangave, Jalia & Waiswa, Ronald & Sebaggala, Nathan
- 16468 Using Administrative Data to Assess the Impact of the Pandemic in Low-Income Countries: An Application with VAT Data in Rwanda
by Mascagni, Giulia & Lees, Adrienne
- 16467 Profit Shifting of Multinational Corporations Worldwide
by Garcia-Bernardo, Javier & Janský, Petr
- 16466 Explaining Informal Taxation and Revenue Generation: Evidence from south-central Somalia
by van den Boogaard, Vanessa & Santoro, Fabrizio
- 15915 The VAT in Practice: Equity, Enforcement and Complexity
by Mascagni, Giulia & Dom, Roel & Santoro, Fabrizio
- 15897 Tax Certainty? The Private Rulings Regime in Uganda in Comparative Perspective
by Kahima, Samuel & Rukundo, Solomon & Makmot, Victor Phillip
2020
- 17234 Tobacco Taxation Factsheet: Cape Verde
by van der Zee, Kirsten
- 17233 Tobacco Taxation Factsheet: Benin
by van der Zee, Kirsten
- 17232 Tobacco Taxation Factsheet: Burkina Faso
by van der Zee, Kirsten
- 17231 Tobacco Taxation Factsheet: Côte d’Ivoire
by van der Zee, Kirsten
- 17230 Tobacco Taxation Factsheet: The Gambia
by van der Zee, Kirsten
- 17229 Tobacco Taxation Factsheet: Ghana
by van der Zee, Kirsten
- 17228 Tobacco Taxation Factsheet: Guinea
by van der Zee, Kirsten
- 17227 Tobacco Taxation Factsheet: Guinea Bissau
by van der Zee, Kirsten
- 17226 Tobacco Taxation Factsheet: Liberia
by van der Zee, Kirsten
- 17225 Tobacco Taxation Factsheet: Mali
by van der Zee, Kirsten
- 17224 Tobacco Taxation Factsheet: Niger
by van der Zee, Kirsten
- 17223 Tobacco Taxation Factsheet: Nigeria
by van der Zee, Kirsten
- 17222 Tobacco Taxation Factsheet: Senegal
by van der Zee, Kirsten
- 17220 Tobacco Taxation Factsheet: Sierra Leone
by van der Zee, Kirsten
- 17218 Tobacco Taxation Factsheet: Togo
by van der Zee, Kirsten
- 17078 The IPE of Global Tax Governance
by Hearson, Martin
- 17077 The Political Science of Global Tax Governance
by Hearson, Martin & Rixen, Thomas
- 15884 How Effective has the TADAT Framework Been in Improving Tax Administration in Uganda?
by Akol, Doris & Magumba, Margaret & Loke, Patrick & Nalukwago Isingoma, Milly & Kaidu, Tina
- 15883 Tax Amnesties in Africa: An Analysis of the Voluntary Disclosure Programme in Uganda
by Rukundo, Solomon
- 15882 At the Table, Off the Menu? Assessing the Participation of Lower-Income Countries in Global Tax Negotiations
by Corlin Christensen, Rasmus & Hearson, Martin & Randriamanalina, Tovony
- 15853 At the Table, Off the Menu? Assessing the Participation of Lower-Income Countries in Global Tax Negotiations
by Corlin Christensen, Rasmus & Hearson, Martin & Randriamanalina, Tovony
- 15839 To File or Not To File? Another Dimension of Non-Compliance: The Eswatini Taxpayer Survey
by Santoro, Fabrizio & Groening, Edward & Mdluli, Winnie & Shongwe, Mbongeni
- 15837 Gender and Tax Compliance: Firm Level Evidence from Ethiopia
by Yimam, Seid & Asmare, Fissha
- 15831 What is Wrong with African Tax Administration?
by Moore, Mick
- 15813 A Simplified Method for Taxing Multinationals for Developing Countries: Building on the 'Amount B' Proposal to Repair the Transactional Net Margin Method
by Durst, Michael C.
- 15812 The Taxation of the Digitalised Economy: An African Study
by Ndajiwo, Mustapha
- 15811 Strengthening Tax-Accountability Links: Fiscal Transparency and Taxpayer Engagement in Ghana and Sierra Leone
by van den Boogaard, Vanessa & Prichard, Wilson & Beach, Rachel & Mohiuddin, Fariya
- 15787 Fiscal and Public Health Impact of a Change in Tobacco Excise Taxes in Ghana
by Fenny, Ama Pokuaa & Crentsil, Aba Obrumah & Osei, Christian Kwaku & Asante, Felix Ankomah
- 15782 Fiscal and Public Health Impact of a Change in Tobacco Excise Taxes in Ghana
by Fenny, Ama Pokuaa & Crentsil, Aba Obrumah & Osei, Christian Kwaku & Asante, Felix Ankomah
- 15770 The Impact of Intergovernmental Transfers on Fiscal Behaviour of Local Governments in Ethiopia
by Dejene Mamo, Bekana
- 15756 Strengthening Tax-Accountability Links: Fiscal Transparency and Taxpayer Engagement in Ghana and Sierra Leone
by van den Boogaard, Vanessa & Prichard, Wilson & Beach, Rachel & Mohiuddin, Fariya
- 15741 How Best to Nudge Taxpayers? A Tailored Letter Experiment in Eswatini
by Santoro, Fabrizio & Groening, Edward & Mdluli, Winnie & Shongwe, Mbongeni
- 15724 Gender and Tax Compliance: Firm Level Evidence from Ethiopia
by Yimam, Seid & Asmare, Fissha
- 15723 How to Best Nudge Taxpayers? The Impact of a Tailored Letter Experiment in Eswatini
by Santoro, Fabrizio & Groening, Edward & Mdluli, Winnie & Shongwe, Mbongeni
- 15661 What is Wrong with African Tax Administration?
by Moore, Mick
- 15578 To File or Not To File? Another Dimension of Non-Compliance: The Eswatini Taxpayer Survey
by Santoro, Fabrizio & Groening, Edward & Mdluli, Winnie & Shongwe, Mbongeni
- 15555 Who can make Ugandan Taxpayers more Compliant?
by Waiswa, Ronald & Akol, Doris & Nalukwago Isingoma, Milly
- 15554 Tax Compliance of Wealthy Individuals in Rwanda
by Kangave, Jalia & Byrne, Kieran & Karangwa, John
- 15536 Tax Compliance of Wealthy Individuals in Rwanda
by Kangave, Jalia & Byrne, Kieran & Karangwa, John
- 15516 What is 'Offshore'? International Tax Evasion and Avoidance and How to Combat it
by Picciotto, Sol
- 15515 Active Ghosts: Nil-filing in Rwanda
by Mascagni, Giulia & Santoro, Fabrizio & Mukama, Denis & Hakizimana, Napthal & Lees, Adrienne
- 15482 A Simplified Method for Taxing Multinationals for Developing Countries: Building on the 'Amount B' Proposal to Repair the Transactional Net Margin Method
by Durst, Michael C.
- 15446 Review of Tax Treaty Practices and Policy Framework in Africa
by Mutava, Catherine Ngina
- 15427 The Taxation of the Digitalised Economy: An African Study
by Ndajiwo, Mustapha
- 15365 Assessing the Performance of African Tax Administrations: A Malawian Puzzle
by Ligomeka, Waziona
- 15325 De-Linking Tobacco Taxation and Illicit Trade in Africa
by Gallien, Max
- 15317 Addressing the Challenges of Taxation of the Digital Economy: Lessons for African Countries
by Rukundo, Solomon
- 15314 Active Ghosts: Nil-filing in Rwanda
by Mascagni, Giulia & Santoro, Fabrizio & Mukama, Denis & Karangwa, John & Hakizimana, Napthal
- 15184 Mining Taxation in Africa: What Recent Evolution in 2018?
by Bouterige, Yannick & de Quatrebarbes, Céline & Laporte, Bertrand
- 15183 Fuel Subsidy Reform and the Social Contract in Nigeria: a Micro-economic Analysis
by McCulloch, Neil & Moerenhout, Tom & Yang, Joonseok
- 15181 Taxation of Self-Employed Professionals in Africa: Three Lessons from a Kenyan Case Study
by Ogembo, Daisy
- 15127 The Customer is King: Evidence on VAT Compliance in Tanzania
by Fjeldstad, Odd-Helge & Kagoma, Cecilia & Mdee, Ephraim & Hoem Sjursen, Ingrid & Somville, Vincent
- 15100 Corporate Tax Negotiations at the OECD: What's at Stake for Developing Countries in 2020?
by Hearson, Martin
- 14990 Addressing the Challenges of Taxation of the Digital Economy: Lessons for African Countries
by Rukundo, Solomon
- 14989 Fuel Subsidy Reform and the Social Contract in Nigeria: a Micro-economic Analysis
by McCulloch, Neil & Moerenhout, Tom & Yang, Joonseok
- 14988 Modelling Improvements to Property Tax Collection: The Case of Addis Ababa
by Carolini, Gabriella Y. & Gelaye, Fitsum & Khan, Kadeem
- 14980 Small Business Owners and Corporate Tax Responsibility in Nigeria: An Exploratory Study
by Amaeshi, Kenneth & Adi, Bongo & Ikiebey, Godson
2019
- 14901 How Effective has the TADAT Framework Been in Improving Tax Administration in Uganda?
by Akol, Doris & Magumba, Margaret & Loke, Patrick & Nalukwago Isingoma, Milly & Kaidu, Tina
- 14900 Review of Tax Treaty Practices and Policy Framework in Africa
by Mutava, Catherine Ngina
- 14886 Democratisation in Tanzania: No Elections Without Tax Exemptions
by Therkildsen, Ole & Bak, Ane Karoline
- 14799 Simplifying Property Tax Administration in Africa: Piloting a Points-Based Valuation in Freetown, Sierra Leone
by Grieco, Kevin & Bakarr Kamara, Amou & Meriggi, Niccoló F. & Michel, Julian & Prichard, Wilson & Stewart-Wilson, Graeme
- 14751 Tax Evasion and Missing Imports: Evidence from Transaction-Level Data
by Mengistu, Andualem T. & Molla, Kiflu G. & Mascagni, Giulia
- 14739 What are ‘Tax Expenditures’ and How Big are Energy-Related Tax Expenditures?
by Dom, Roel & McCulloch, Neil
- 14707 Enhancing Property Rates Administration, Collection and Enforcement in Uganda: The Case of Kampala Capital City Authority (KCCA) and four other Municipalities
by Bakibinga, David & Ngabirano, Dan
- 14704 Tax Evasion and Missing Imports: Evidence From Transaction-Level Data
by Mengistu, Andualem T. & Molla, Kiflu G. & Mascagni, Giulia
- 14701 Small Business Owners and Corporate Tax Responsibility in Nigeria: An Exploratory Study
by Amaeshi, Kenneth & Adi, Bongo & Ikiebey, Godson
- 14699 Assessing the Performance of African Tax Administrations: A Malawian Puzzle
by Ligomeka, Waziona
- 14621 Safe Harbour Regimes in Transfer Pricing: An African Perspective
by Ezenagu, Alexander
- 14620 Safe Harbour Regimes in Transfer Pricing: An African Perspective
by Ezenagu, Alexander
- 14619 Perceptions of VAT Compliance in Ethiopia
by Tamrie Atnafu, Worku & Gebretsadik Kalayou, Gebregziabhere & Gezae Huluf, Assefa & Anderson, Colin
- 14598 The Economics of Tobacco Control in Nigeria: Modelling the Fiscal and Health Effects of a Tobacco Excise Tax Change
by Akanonu, Precious C. & Ishaku, Joseph & Onyekwena, Chukwuka
- 14597 Enhancing Property Rates Administration, Collection and Enforcement in Uganda: The Case of Kampala Capital City Authority (KCCA) and four other Municipalities
by Bakibinga, David & Ngabirano, Dan
- 14584 The New Politics of Global Tax Governance: Taking Stock a Decade After the Financial Crisis
by Corlin Christensen, Rasmus & Hearson, Martin
- 14579 How Clean is our Taxpayer Register? Data Management in the Uganda Revenue Authority
by Mayega, Jova & Ssuuna, Robert & Mubajje, Muhammad & I. Nalukwago, Milly & Muwonge, Lawrence
- 14552 Nil-Filing in Eswatini: Should the Revenue Authority be Bothered?
by Santoro, Fabrizio & Mdluli, Winnie
- 14551 Turnover-Based Presumptive Taxation and Taxpayers' Perceptions in Ethiopia
by Getachew, Abis
- 14546 Hidden Inequalities: Tax Challenges of Market Women in Enugu and Kaduna States, Nigeria
by Akpan, Imaobong & Sempere, Kas
- 14545 Perceptions of Value Added Tax Filing and Invoicing Compliance in Ethiopia: The Case of Three Federal Branch Offices in Addis Ababa
by Tamrie Atnafu, Worku & Gebretsadik Kalayou, Gebregziabhere & Gezae Huluf, Assefa
- 14544 Democratisation in Tanzania: No Elections Without Tax Exemptions
by Therkildsen, Ole & Bak, Ane Karoline
- 14543 Practices, Challenges and Prospects for Public Sector Taxation in Ethiopia
by Waiswa, Ronald & Fekade, Sebsbie & Lake, Asnakech
- 14530 Small Businesses and the Adoption of the Integrated Tax Administration System in Nigeria
by Efobi, Uchenna & Beecroft, Ibukun & Belmondo, Tanankem & Katan, Amelia
- 14527 The Role of Information Technology to Enhance Property Tax Revenue in Kenya, Tanzania and Zambia
by McCluskey, William & Franzsen, Riël & Kabinga, Mundia & Kasese, Chabala
- 14501 Intelligent Government: How Research Can Help Increase Tax Compliance
by Moore, Mick
- 14500 Hidden Inequalities: Tax Challenges of Market Women in Enugu and Kaduna States, Nigeria
by Akpan, Imaobong & Sempere, Kas
- 14495 Small Business Use of the Integrated Tax Administration System in Nigeria
by Efobi, Uchenna & Beecroft, Ibukun & Belmondo, Tanankem & Katan, Amelia
- 14488 Turnover-Based Presumptive Taxation and Taxpayers' Perceptions in Ethiopia
by Getachew, Abis
- 14481 Acceptability of e-Filing of Taxes by Micro-Entrepreneurs in Northwestern Nigeria
by Mas'ud, Abdulsalam
- 14480 Policy Implementation Under Stress: Central-Local Government Relations in Property Tax Administration in Tanzania
by Fjeldstad, Odd-Helge & Ali, Merima & Katera, Lucas
- 14478 Nil-Filing in Eswatini: Should the Revenue Administration be Concerned?
by Santoro, Fabrizio & Mdluli, Winnie
- 14477 Acceptability of e-Filing of Taxes by Micro-Entrepreneurs in Northwestern Nigeria
by Mas'ud, Abdulsalam
- 14473 Presumptive Income Tax Assessment of SME's in Addis Ababa, Ethiopia
by Mekonnen Workneh, Amanuel & Mulugeta Baileyegn, Endalkachew & Stewart-Wilson, Graeme
- 14465 Local Government Property Tax Administration and Collaboration with Central Government: Case Studies from Kenya
by Wanjiru, Rose & Wanyagathi Maina, Anne & Onsomu, Eldah & Stewart-Wilson, Graeme
- 14454 Tax Administration Reforms: Lessons from Georgia and Uganda
by Magumba, Margaret
- 14448 Local Government Property Tax Administration and Collaboration with Central Government: Case Studies of Kiambu, Laikipia and Machakos Counties, Kenya
by Wanjiru, Rose & Wanyagathi Maina, Anne & Onsomu, Eldah & Stewart-Wilson, Graeme
- 14441 Tax Administration Reforms: Lessons from Georgia and Uganda
by Magumba, Margaret
- 14440 Where the Gap Lay: Presumptive Income Tax Assessment for Small and Micro Enterprises in Addis Ababa City Administration
by Mekonnen Workneh, Amanuel & Mulugeta Baileyegn, Endalkachew & Stewart-Wilson, Graeme
- 14430 Expensive to be a Female Trader: The Reality of Taxation of Flea Market Traders in Zimbabwe
by Ligomeka, Waziona
- 14421 An Analysis of Discrepancies in Taxpayers' VAT Declarations in Rwanda
by Mascagni, Giulia & Mukama, Denis & Santoro, Fabrizio
- 14420 An Analysis of Discrepancies in Taxpayers' VAT Declarations in Rwanda
by Mascagni, Giulia & Mukama, Denis & Santoro, Fabrizio
- 14419 Expensive to be a Female Trader: The Reality of Taxation of Flea Market Traders in Zimbabwe
by Ligomeka, Waziona
- 14411 Teach to Comply? Evidence from a Taxpayer Education Programme in Rwanda
by Mascagni, Giulia & Santoro, Fabrizio & Mukama, Denis
- 14410 How Local Authorities Can Exploit the Potential for Effective Property Taxes: A Case Study of Harare
by Nengeze, Munatswi
- 14409 Toilets Not Taxes: Gender Inequity in Dar es Salaam's City Markets
by Siebert, Marius & Mbise, Anna
- 14364 Teach to Comply? Evidence from a Taxpayer Education Programme in Rwanda
by Mascagni, Giulia & Santoro, Fabrizio & Mukama, Denis
- 14336 Taxing Multinational Business in Lower-Income Countries: Economics, Politics and Social Responsibility
by Durst, Michael C.
- 14300 Property Tax in African Secondary Cities: Insights from the Cases of Kisumu (Kenya) and M’Bour (Senegal)
by Cirolia, Lisa R. & Mizes, James C.
- 14288 Why African Tax Authorities Should Employ More Women: Evidence from the Uganda Revenue Authority - Research in Brief
by Mwondha, Michael & Kaidu Barugahara, Tina & Nakku Mubiru, Mwajumah & Wasagali Kanaabi, Sarah & Isingoma Nalukwago, Milly
2018
- 14669 Contournements. Fiscalité et exceptions informelles dans les villes de M’Bour et de Kisumu
by Mizes, James Christopher & Cirolia, Liza Rose
- 14668 « Dans les règles » : fiscalité, confiance et considération dans les campagnes agricoles du Nigeria
by Owen, Oliver
- 14667 Impôts et pratiques fiscales : interroger la signification et les usages de la formalité
by Owen, Oliver
- 14666 Genre et systèmes formels et informels de finances publiques locales en Sierra Leone
by van den Boogaard, Vanessa
- 14295 International Tax, Regulatory Arbitrage and the Growth of Transnational Corporations
by Picciotto, Sol
- 14294 Informal Taxation in Sierra Leone: Magnitudes, Perceptions and Implications
by van den Boogaard, Vanessa & Prichard, Wilson & Jibao, Samuel
- 14293 Proï¬ t-Split Method: Time for Countries to Apply a Standardised Approach
by Kadet, Jeffery M. & Faccio, Tommaso & Picciotto, Sol
- 14289 China's Challenge to International Tax Rules and the Implications for Global Economic Governance
by Hearson, Martin & Prichard, Wilson
- 14173 Taxing Government: The Case of the Uganda Revenue Authority’s Public Sector Office
by Saka, Henry & Waiswa, Ronald & Kangave, Jalia
- 14172 Gender and the Formal and Informal Systems of Local Public Finance in Sierra Leone
by van den Boogaard, Vanessa
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