Searching with a thematic focus on Tax administration and compliance, Taxation, Tax and governance
Showing 1-8 of 8 results
What is wrong with the fiscal social contract of taxation in developing countries? A dialogue with self-employed business owners in NigeriaSAGE Publications, 2017Contemporary societies are bound in a fiscal social contract between citizens and their elected governments who administer the states in the interest of all members. The fiscal social contract implies that citizens should pay tax which is utilized by government to execute programs for the collective good.DocumentInternational Society for Technology in Education, 2012Over the years, many developed economies have made considerable investment in legislative tax reforms, taxpayer education programs, tax enforcement strategies, and increasingly sophisticated systems of tax administration using new technologies.DocumentInternational Research Journal of Finance and Economics, 2011Despite the various tax reforms undertaken by Nigerian Government to increase tax revenue over the year, prior statistical evidence indicates that the contribution of income tax to the Government’s total revenue remained consistently low and is relatively shrinking.Document
The roles of service delivery and good governance in institutionalization of taxation in Nigeria: an analytical perspectiveGlobal Journals Inc., 2012This paper examines the key strategies for institutionalizing taxation in Nigeria. Using descriptive analysis the paper shows that tax collection in Nigeria is low and inefficient.Document
The effect of taxpayers attitudes towards the legal system and government on tax morale (with reference to selected assesses in Addis Ababa, Ethiopia)International Knowledge Sharing Platform, 2015The overall purpose of this study was to assess the effect of taxpayers’ attitudes towards the legal system and government on tax morale. The researchers used survey method for the study. Data for the survey study were collected from the target populations by means of self administered questionnaire.DocumentInternational Centre for Tax and Development, 2016In spite of the importance of taxation for political and economic development, we know relatively little about the conditions under which citizens might not exact a political cost on leaders for adopting a particular tax.DocumentInternational Centre for Tax and Development, 2012Recent years have witnessed rapidly growing donor interest in tax issues in the developing world. This reflects a concern with revenue collection to finance public spending, but also recognition of the centrality of taxation to growth, redistribution and broader state-building and governance goals.DocumentInternational Centre for Tax and Development, 2013Within the development field, tax administration reform is an area of relative success. Over the past two decades, the national revenue systems of most countries in anglophone Africa have undergone major reforms.