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  • Document

    What can we learn from the Uganda Revenue Authority’s approach to taxing high net worth individuals?

    International Centre for Tax and Development, 2018
    Wealthy people contribute a significant share of the total revenue collected through personal income tax (PIT) in high-income countries. This is not the case in most low-income countries, where the bulk of revenue from PIT is collected from people who are in formal employment, especially in the public sector. In most cases, PIT is collected by employers and remitted to the tax authority.
  • Document

    Assisting developing countries in taxation after the OECD’s BEPS reports: a suggested approach for the donor community

    International Centre for Tax and Development, 2017
    This paper explores how the international donor community might most productively offer technical assistance to developing countries in the area of taxation, in light of the OECD’s recently completed study of ‘base erosion and profit shifting’ (BEPS). The paper addresses both the political and the technical constraints facing developing country tax administrations.
  • Document

    How can governments of low-income countries collect more tax revenue?

    International Centre for Tax and Development, 2017
    It is widely believed that the governments of many low-income countries, and especially the relatively poor performers, should be aiming to increase the proportion of GDP they raise in tax revenue. There are risks in emphasising increasing revenue at the expense of other objectives. Governments also need to be concerned with questions of equity, efficiency, trust and reciprocity, among others.
  • Document

    How Kenya has implemented and adjusted to the changes in international transfer pricing regulations: 1920-2016

    International Centre for Tax and Development, 2017
    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.
  • Document

    How do we measure tax expenditures? The Zambian example

    International Centre for Tax and Development, 2017
    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.
  • Document

    Cross-border trade, insecurity and the role of customs: some lessons from six field studies in (post-)conflict regions

    International Centre for Tax and Development, 2017
    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.
  • Document

    Informal taxation in post-conflict Sierra Leone: taxpayers’ experiences and perceptions

    International Centre for Tax and Development, 2017
    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.
  • Document

    The political economy of long-term revenue decline in Sri Lanka

    International Centre for Tax and Development, 2017
    From the 1950s to the 1980s, Sri Lankan governments collected a high proportion of Gross Domestic Product (GDP) in taxes. They spent most of that money on mass provision of health and education services, and subsidised food. Sri Lanka was a model welfare state, with unusually high human development indicators. Contemporary Sri Lankan governments spend very little on their poor citizens.
  • Document

    Tax base erosion and profit shifting in Africa – part 2: a critique of some priority OECD actions from an African perspective

    International Centre for Tax and Development, 2017
    In Part 2 of this article, the paper continues its examination of the implications of the OECD’s Action Plan on Tax Base Erosion and Profit Shifting from an African perspective.
  • Document

    Transfer pricing in Argentina 1932-2015

    International Centre for Tax and Development, 2017
    This document provides a review of the Argentine tax authority’s structure for dealing with transfer pricing in Argentina; a chronological review of the legislative transfer pricing framework; and a very extensive listing of the transfer pricing cases that have reached different court levels.

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