1 - 20 of 145 items matching your search:
Peoples' views of taxation in Africa: A review of research on determinants of tax compliance
CMI Working Paper | Oct 2012
What are the key determinants of taxpayer compliance? And which features of citizen-state relations govern attitudes and behaviour regarding taxation? ...
Taxation, Tax behaviour, Compliance, Evasion, Fiscal exchange, Surveys, Africa
Peoples' views of taxation in Africa: a review of research on determinants of tax compliance
Report in External Series | Jan 2012
What are the key determinants of taxpayer compliance? And which features of citizen-state relations govern attitudes and behaviour regarding taxation? ...
Taxation, tax behaviour, compliance, evasion, fiscal exchange, surveys, Africa
Mapping Tax Compliance Cost for Businesses in Africa
Project | Sep 2016 - Mar 2018
The fiscal tax burden is often at the center of policy discussions regarding its possible effects on the survival and growth of businesses both in developed ...
Regulatory Burdens in Tax Administration and Firms’ Compliance Costs in Africa
Report in External Series | Jan 2018
This paper examines the effect of regulatory burdens related to tax administration on firms' compliance costs in Africa. Using cross-country firm-level ...
regulatory burden, tax administration, compliance costs, firms, Africa, Africa
The Customer is King: Evidence on VAT Compliance in Tanzania
Report in External Series | Oct 2018
Like governments in many other African countries, the Government of Tanzania has been striving to improve the effectiveness of its value added tax (VAT) ...
Tax, VAT, compliance, attitudes, audit probability, penalty, Tanzania
The Customer is King: Evidence on VAT Compliance in Tanzania
Journal Article | Jan 2020
Value Added Tax (VAT) has emerged as one of the main modes of raising tax revenue worldwide, but has significantly underperformed as a revenue source ...
Taxation, Tax compliance, VAT, Africa, Tanzania
Solving the problem of (non)compliance in SE rights litigation .
Book Chapter | Jan 2017
Solving the problem of (non)compliance in SE rights litigation . Daniel M. Brinks Social Rights Judg
Non-resource taxation in a resource rich setting: A broader tax base will enhance tax compliance in Tanzania
CMI Brief | Dec 2015
Huge reservoirs of natural gas have been discovered offshore the southern coast of Tanzania. The country might become a large producer of gas, and a potential ...
Tax, compliance, natural resources, Tanzania
Africa loses big money on tax breaks
News | 11 Jun 2012
Many African states could raise substantial tax revenues. Instead they race to offer foreign investors the most favorable tax treatment.
Introduction: From jurisprudence to compliance
Book Chapter | Feb 2017
Introduction: From jurisprudence to compliance Malcolm Langford, Cesar Rodriguez-Garavito, Julieta R
To pay or not to pay? Citizens’ attitudes towards taxation in Kenya, Tanzania, Uganda and South Africa
Journal Article | Jul 2014
This paper examines factors that determine citizens’ tax-compliance attitude in Kenya, Tanzania, Uganda and South Africa. Using the 2011/2012 Afrobarometer ...
Taxation, compliance, Kenya, South Africa, Kenya Tanzania, Uganda
To pay or not to pay? Citizens' attitudes towards taxation in Kenya, Tanzania, Uganda and South Africa
Report in External Series | Jan 2013
This paper examines factors that determine citizens’ tax-compliance attitude in Kenya, Tanzania, Uganda and South Africa. Using the 2011/12 Afrobarometer ...
Taxation, compliance, tax behaviour, South Africa, Kenya, Tanzania, Uganda
Costa Rica: Understanding variations in compliance
Book Chapter | Jan 2017
Costa Rica: Understanding variations in compliance Bruce M. Wilson and Olman A. Rodríguez L. Malcolm
Costa Rica
Social rights judgments and the politics of compliance: Making it stick
Edited Book | Feb 2017
The last few decades have witnessed an explosion of judgments on social rights around the world. However, we know little about whether these rulings have ...
What's Trust Got to Do with It?
News | 1 Feb 2005
A major financial problem in many municipalities in South Africa is inadequate collection of revenues, mainly due to widespread non-payment. However, huge variations in compliance exist both within (poor) communities and between communities that have quite similar socio-economic characteristics.
What's trust got to do with it? Non-payment of service charges in local authorities in South Africa
Journal Article | Jan 2004
A major financial problem in many municipalities in South Africa is the inadequate collection of service charges due to widespread non-payment. The prevailing ...
Public finance, Service charges, Trust, Compliance, Local government, South Africa
To pay or not to pay
News | 28 Jan 2014
Taxpayer compliance in Sub-Saharan Africa is closely linked to peoples' views of the government's ability to deliver on important services, the fairness of the system, and consequences of tax evasion shows findings from the recent Afrobarometer survey.
Foreign direct investment and compliance with worker's rights. A comparative study of the Gambia, Mali and Uganda
Master's Thesis | Jul 2010
Foreign direct investment and compliance with worker's rights. A comparative study of the Gambia, M
Gambia, Mali, Uganda
South Africa: Rethinking enforcement narratives
Book Chapter | Feb 2017
South Africa: Rethinking enforcement narratives Malcolm Langford, Steven Kahanovitz Social Rights Ju
What has trust got to do with it? Non-payment of service charges in local authorities in South Africa
CMI Working Paper | Jan 2003
A major financial problem in many municipalities in South Africa is the inadequate collection of service charges due to widespread non-payment. The prevailing ...
Public finance, Service charges, Trust, Local government, South Africa, Africa: South Africa