Searching with a thematic focus on Tax administration and compliance, Taxation
Showing 1-10 of 63 results
- DocumentInternational Centre for Tax and Development, 2019The role of taxpayer education in improving tax compliance has been largely unexplored in the literature. This paper starts to fill this gap by providing the first rigorous evaluation of the effectiveness of taxpayer education on knowledge, perceptions, and compliance, which took place in Rwanda. Analysis is based on a unique dataset that combines administrative and survey data.DocumentInternational Centre for Tax and Development, 2018Kampala’s revenue reforms offer lessons that large and powerful cities should not wait for national actions, rather, they can do a lot “in-house” to improve tax administration, coverage, and collection. Against the rather poor performance of the property tax in Uganda, Kampala’s reforms have resulted in unprecedented increase of own-source revenues generally and the property tax specifically.DocumentInternational Centre for Tax and Development, 2018Property taxation (PT) is high on the political agenda in Tanzania and considered a cornerstone of the Government’s efforts to strengthen broad based direct taxation. Because it is visible to taxpayers, and in principle linked to improved local services, PT holds a unique potential to act as a foundation for bargaining between taxpayers and governments over revenue and public spending.Document
How local authorities can exploit the potential for effective property taxes: a case study of HarareInternational Centre for Tax and Development, 2018This paper explores administrative challenges that developing countries face in property tax administration. It is internationally acknowledged that local authorities play a vital role in enhancing a country’s economic growth and provision of public goods. Their activities rely on revenue collection.DocumentAcademic Journals, 2009Increasing demand for provision of urban and rural infrastructures and other expenditures have dictated governments at all levels and world over to raise funds through taxation.DocumentInternational Journal of Business and Social Science, 2012Following the emergence of multiplicity of taxes in the Nigerian fiscal landscape,1 the Joint Tax Board (JTB) had taken a number of steps to curb the phenomenon.DocumentAfrican Journals Online - AJOL, 2015This paper examined tax reforms in Nigeria with respect to value added tax (VAT).Document
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.Document
The effect of tax audit on tax compliance in Nigeria (a study of Bauchi State Board of Internal Revenue)The International Institute for Science, Technology and Education, 2012This paper assesses the effect of Tax audit on tax compliance in Nigeria a case of Bauchi State Board of InternalDocumentInternational 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.