Search

Reset

Searching

Showing 121-130 of 57823 results

Pages

  • Document

    Donors, aid and taxation in developing countries—an overview

    International Centre for Tax and Development, 2013
    There is growing interest among development policymakers in taxation, both as a crucial source of revenue for development and because taxation is central to economic growth, redistribution and broader state-building and governance goals.
  • Document

    Taxing the informal economy: challenges, possibilities and remaining questions

    International Centre for Tax and Development, 2013
    There is growing interest in taxing the informal economy in developing countries. This paper examines the case for giving it greater priority, and suggests that policymakers and researchers should focus less on technical design issues, and more on strategies to encourage compliance, and to increase political and institutional incentives for reform.
  • Document

    Using internal and external sources of information to reduce customs evasion

    International Centre for Tax and Development, 2017
    This paper aims to identify some factors that reduce evasion of customs duties in developing countries. Following the recent literature on customs evasion, this paper proxys customs fraud by discrepancies in bilateral trade statistics. Estimates first show that the more frequently a product is imported, the more customs fraud reduces.
  • Document

    Improving the performance of natural resource taxation in developing countries

    International Centre for Tax and Development, 2016
    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.
  • Document

    Communicating to improve compliance: taxpayers’ feedback on message and mode of delivery in Rwanda

    International Centre for Tax and Development, 2017
    The journey from coercion to persuasion to drive tax compliance started gradually for the Rwanda Revenue Authority (RRA). This is shown in the mission and core value statements that underpin the tax administration’s activities in service delivery and trade facilitation.
  • Document

    One size does not fit all: a field experiment on the drivers of tax compliance and delivery methods in Rwanda

    International Centre for Tax and Development, 2017
    Although field experiments in tax compliance represent a growing area of research, the literature has so far focussed exclusively on high and middle-income countries. This paper starts to fill this gap by reporting the results of a tax field experiment in Rwanda, while also highlighting some characteristics that may be common to other low-income countries.
  • Document

    The carrot and the stick: evidence on voluntary tax compliance from a pilot field experiment in Rwanda

    International Centre for Tax and Development, 2016
    Large-scale field experiments on tax compliance have been a thriving field of research in many regions of the world. However, Africa is still lagging behind, as administrative data from anonymised returns is available only in a handful of countries. To the best of our knowledge, there is as yet no published evidence of a tax field experiment from Africa.
  • Document

    Unlocking the potential of administrative data in Africa: tax compliance and progressivity in Rwanda

    International Centre for Tax and Development, 2016
    This paper is the first in a series of three studies looking at tax compliance using administrative data from Rwanda. It discusses the use of administrative data for tax research – specifically anonymised taxpayers records, which have become increasingly available on the African continent.
  • Document

    International tax disputes: between supranational administration and adjudication

    International Centre for Tax and Development, 2016
    The proposals resulting from the G20/Organisation for Economic Cooperation and Development (OECD) project on Base Erosion and Profit Shifting (BEPS) include a drive for mandatory binding arbitration of international tax disputes, strongly supported by business. This issue should be considered in the context of the reasons for and nature of international tax disputes.
  • Document

    Tax base erosion and profit shifting in Africa – part 1: Africa’s response to the OECD BEPS action plan

    International Centre for Tax and Development, 2016
    This paper considers what Africa’s response should be to the OECD’s base erosion and profit shifting (BEPS) project. The paper acknowledges that BEPS concerns for developing countries (such as those in Africa) may not necessarily be the same as those for developed countries. The paper first explains the concepts of tax avoidance and tax planning, to describe the background to BEPS.

Pages