Search
Searching
Showing 601-610 of 64305 results
Pages
- Document
Linking participation and economic advancement: Buen Vivir Fund case study
Institute 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.NewsExploring research-policy partnerships in international development
20 Jun 2019: The latest issue of the IDS Bulletin, Exploring Research–Policy Partnerships in International Development aims to identify how partnerships focused on the production of policy-engaged research seek to achieve societal impact and explores the challenges in these processes.DocumentAcceptability of e-filing of taxes by micro-entrepreneurs in Northwestern Nigeria
International 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.DocumentSmall businesses and the adoption of the integrated tax administration system in Nigeria
International 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).DocumentSmall business use of the integrated tax administration system in Nigeria
International 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.DocumentHidden inequalities: Tax challenges of market women in Enugu and Kaduna States, Nigeria
International 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.DocumentTurnover-based presumptive taxation and taxpayers’ perceptions in Ethiopia
International 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.DocumentPresumptive income tax assessment of SME’s in Addis Ababa, Ethiopia
International 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.DocumentWhere the gap lay: Presumptive income tax assessment for small and micro enterprises in Addis Ababa city administration
International Centre for Tax and Development, 2019This study is focused on the presumptive tax reassessment of small and micro enterprises (SMEs) in Addis Ababa City Administration that took place in 2017. The reassessment process was based on average daily revenue estimates calculated by teams of assessors and validated by a series of committees.DocumentCan ICTs increase tax? Experimental evidence from Ethiopia
International Centre for Tax and Development, 2018This ICTD Research in Brief is a two-page summary of ICTD Working Paper 82 by Giulia Mascagni, Andualem Mengistu, and Firew Woldeyes.Pages