10 UNU-WIDER articles, publications, projects, experts...

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Tax compliance
Policy Brief
New directions for presumptive tax in Uganda Uganda presumptive tax Tax administration
Research Brief
Improving the efficiency of tax collection in Tanzania: Evidence from risk-based tax examinations Risk-based approach Tax compliance Tanzania
Working Paper
An assessment of presumptive tax in Uganda: Evaluating the 2020 reform and four alternative reform scenarios using UGAMOD, a tax-benefit microsimulation model for Uganda

Presumptive tax, a final tax on business income, was introduced in Uganda in 1997. The latest reform to the regime in July 2020 sought to make the system more progressive, simpler, and fairer to small firms...

presumptive tax Tax administration Small business
Working Paper
The effects of a risk-based approach to tax examinations: Evidence from Tanzania

While technical assistance and increased use of ICT in the area of tax administration have been regarded to hold considerable promise for greater revenue collection, the evidence on how these activities work in the real-world circumstances of develop...

Risk-based approach Tax compliance Tanzania
Research Brief
Simplifying the tax filing of small businesses in Uganda: Does it make a difference? Tax compliance Small business Uganda
Working Paper
Do tax administrative interventions targeted at small businesses improve tax compliance and revenue collection?: Evidence from Ugandan administrative tax data

This paper conducts an impact evaluation of the effects of two tax administration interventions—a taxpayer register expansion and education programme, and a new electronic filing system for presumptive tax—on the number of small business ...

Tax administration Small business Tax compliance
Presentation
Maria Jouste on Tax for Development

Maria Jouste , UNU-WIDER Research Associate, will give a presentation at the Tax for Development webinar series on 17 November 2020 (CET). The webinar series is hosted by Chr. Michelsen Institute . The topic of Jouste's presentation will be...

17 November 2020
Past event
Research Brief
Estimating tax gaps in the non-financial sector: A pathway to effective tax collection in South Africa

Many governments, particularly those in developing countries, have set an objective to improve tax revenue mobilization to offer more and better public services to their citizens...

Corporate income tax Tax compliance Tax gap
Working Paper
The corporate income tax gap in South Africa: A top-down approach

A key objective of many governments is to improve tax revenue mobilization. One way to achieve this is by improving tax compliance. This requires accurate knowledge of the tax gap, i.e...

Corporate income tax Tax compliance Tax gap
Project
Building up efficient and fair tax systems project 2020 search photo Building up efficient and fair tax systems – lessons based on administrative tax data

Theme: Transforming states

Taxation Administrative data Tax compliance
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