What are the key determinants of taxpayer compliance? And which features of citizen-state relations govern attitudes and behaviour regarding taxation? ...

What are the key determinants of taxpayer compliance? And which features of citizen-state relations govern attitudes and behaviour regarding taxation? ...

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 ...

This paper examines the effect of regulatory burdens related to tax administration on firms' compliance costs in Africa. Using cross-country firm-level ...

Like governments in many other African countries, the Government of Tanzania has been striving to improve the effectiveness of its value added tax (VAT) ...

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 ...

Solving the problem of (non)compliance in SE rights litigation . Daniel M. Brinks Social Rights Judg

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 ...

Introduction: From jurisprudence to compliance Malcolm Langford, Cesar Rodriguez-Garavito, Julieta R

Many African states could raise substantial tax revenues. Instead they race to offer foreign investors the most favorable tax treatment.

This paper examines factors that determine citizens’ tax-compliance attitude in Kenya, Tanzania, Uganda and South Africa. Using the 2011/2012 Afrobarometer ...

This paper examines factors that determine citizens’ tax-compliance attitude in Kenya, Tanzania, Uganda and South Africa. Using the 2011/12 Afrobarometer ...

Costa Rica: Understanding variations in compliance Bruce M. Wilson and Olman A. Rodríguez L. Malcolm

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 ...

A major financial problem in many municipalities in South Africa is the inadequate collection of service charges due to widespread non-payment. The prevailing ...

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.

Foreign direct investment and compliance with worker's rights. A comparative study of the Gambia, M

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.

A major financial problem in many municipalities in South Africa is the inadequate collection of service charges due to widespread non-payment. The prevailing ...

South Africa: Rethinking enforcement narratives Malcolm Langford, Steven Kahanovitz Social Rights Ju