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- DocumentInstitute of Development Studies UK, 2019Grass-roots member-owned cooperatives for female heads of households in rural Indonesia (PEKKA) empower the women members through three economic activities: community-based microfinance through savings and borrowing; a closed trading and marketing system, branded as PEKKA Mart; and economic lobbying and advocacy.DocumentInstitute of Development Studies UK, 2019Impact investing can create a disconnect between the needs of the people that an investment means to serve and the intentions of the investor.Document
Linking participation and economic advancement. Ghana Civil Society Platform on the IMF Programme: case studyInstitute of Development Studies UK, 2019Eleven Accra-based civil society organisations (CSOs) working on social accountability, anti-corruption and governance joined forces in November 2014 to influence the design, implementation and monitoring of the International Monetary Fund (IMF)-backed extended credit arrangement for Ghana (2015–18).DocumentInstitute of Development Studies UK, 2019The Buen Vivir Fund is a participatory impact investment fund operating internationally. It was founded in 2018 by Thousand Currents, a non-governmental organisation, following a co-design process to conceptualise the Fund, initiated in late 2016.DocumentInternational Centre for Tax and Development, 2019With the first implementation of e-filing by the US in 1986, many countries in Europe, Asia and Africa followed suit. E-filing for certain tax payments was introduced at the federal level in Nigeria in 2013.DocumentInternational Centre for Tax and Development, 2019Transitioning to an electronic system for tax administration and collection is a welcome development in countries that have hitherto faced difficulty in raising tax revenue. Countries like those in sub-Saharan Africa, for instance, account for about 16 percent of GDP from tax revenue, while Nigeria records 1.48 percent of its GDP from tax revenue (World Bank, 2018).DocumentInternational Centre for Tax and Development, 2019Our research explores the factors that drive the ways in which small business owners perceive and use the Integrated Tax Administration System (ITAS) in Nigeria. We surveyed nearly 500 small businesses.DocumentInternational Centre for Tax and Development, 2019This paper presents the findings of a study on gender-based taxation differences among market traders in two Nigerian states. At a high level, no significant differences were found between female and male traders in the markets visited in terms of tax payments, payments for market services and tax increases.DocumentInternational Centre for Tax and Development, 2019This paper focuses on the perceptions of a turnover-based presumptive tax system in Ethiopia. It mainly focuses on taxpayers’ perceptions of fairness, simplicity and administrative capacity.DocumentInternational Centre for Tax and Development, 2019At their most general, presumptive taxes seek to use indirect means to assess the liability of a specific taxpayer, which differ from the usual rules based on taxpayer accounts. Many countries use some form of presumptive taxation to simplify the rules for businesses and individuals that frequently escape taxation.