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  • Document

    Linking participation with economic advancement: PEKKA case study

    Institute of Development Studies UK, 2019
    Grass-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.
  • Document

    Deepening impact through a participatory due diligence process

    Institute of Development Studies UK, 2019
    Impact 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 study

    Institute of Development Studies UK, 2019
    Eleven 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).
  • Document

    Linking participation and economic advancement: Buen Vivir Fund case study

    Institute of Development Studies UK, 2019
    The 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.
  • Document

    Acceptability of e-filing of taxes by micro-entrepreneurs in Northwestern Nigeria

    International Centre for Tax and Development, 2019
    With 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.
  • Document

    Small businesses and the adoption of the integrated tax administration system in Nigeria

    International Centre for Tax and Development, 2019
    Transitioning 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).
  • Document

    Small business use of the integrated tax administration system in Nigeria

    International Centre for Tax and Development, 2019
    Our 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.
  • Document

    Hidden inequalities: Tax challenges of market women in Enugu and Kaduna States, Nigeria

    International Centre for Tax and Development, 2019
    This 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.
  • Document

    Turnover-based presumptive taxation and taxpayers’ perceptions in Ethiopia

    International Centre for Tax and Development, 2019
    This 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.
  • Document

    Presumptive income tax assessment of SME’s in Addis Ababa, Ethiopia

    International Centre for Tax and Development, 2019
    At 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.

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