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- DocumentInternational Centre for Tax and Development, 2016This Briefing summarises ICTD Working Paper 55, which examines the Mutual Agreement Procedure (MAP) for tax authorities to resolve their differences over the interpretation of tax treaties. It surveys available evidence on reasons for the increase in such conflicts, and analyses proposals for improving the MAP, especially mandatory binding arbitration.DocumentInternational Centre for Tax and Development, 2016This ICTD Summary Brief is the fifth in our six special research synthesis pieces, produced at the end of the ICTD's first five-year funding period in Spring 2016.This brief looks at what we have learned about tax compliance in AfricaDocumentInstitute of Development Studies UK, 2018One of the most effective ways of increasing voluntary tax compliance is by improving tax morale. Several studies have been undertaken to examine why some individuals pay taxes while others do not. While many of these studies have been conducted at the national level, there is an increasing body of research at the subnational level.DocumentInstitute of Development Studies UK, 2016As leaders gather together at the African Union summit, new analysis from the Institute of Development Studies (IDS) recommends that they must seize the initiative on tax reform and not wait for richer countries to implement proposed changes from last year’s G8 and G20 summits.DocumentInstitute of Development Studies UK, 2015The agenda for the Third International Conference on Financing for Development suggests there will be less focus on aid, and more on how developing countries can generate their own financial resources for development. Governments will be urged to tax more effectively, and donors will be called upon to help build capacity in developing country tax administrations.DocumentInternational Centre for Tax and Development, 2013This paper reviews the potential of environmental taxation to address dual objectives of tackling a range of environmental pressures in developing countries, while at the same time increasing tax revenue. Other objectives including poverty reduction and economic growth are also considered.DocumentInternational Centre for Tax and Development, 2017The international tax system needs a paradigm shift. The rules devised over 80 years ago treat the different parts of a multinational enterprise as if they were independent entities, although they also give national tax authorities powers to adjust the accounts of these entities.DocumentChr. Michelsen Institute, Norway, 2012What are the key determinants of taxpayer compliance? And which features of citizen-state relations govern attitudes and behaviour regarding taxation? This paper examines the analytical foundation, methodological approaches and key findings of available empirical literature on taxpayer behaviour in Africa.DocumentInternational Centre for Tax and Development, 2016This ICTD Summary Brief is the fourth in our six special research synthesis pieces, produced at the end of the ICTD's first five-year funding period in Spring 2016. This one looks at what has been learned about taxation, state-building and accountability.DocumentInternational Centre for Tax and Development, 2016This ICTD Summary Brief is the third in our six special research synthesis pieces, produced at the end of the ICTD's first five-year funding period in Spring 2016. This one looks at international corporate taxation.