Showing 21-30 of 57722 results
- DocumentInternational Centre for Tax and Development, 2013There is growing interest in taxing the informal economy in developing countries. This paper examines the case for giving it greater priority, and suggests that policymakers and researchers should focus less on technical design issues, and more on strategies to encourage compliance, and to increase political and institutional incentives for reform.DocumentInternational Centre for Tax and Development, 2017This paper aims to identify some factors that reduce evasion of customs duties in developing countries. Following the recent literature on customs evasion, this paper proxys customs fraud by discrepancies in bilateral trade statistics. Estimates first show that the more frequently a product is imported, the more customs fraud reduces.DocumentInternational Centre for Tax and Development, 2016This paper explores the administrative challenges posed to developing countries as a result of the increasing emphasis in fiscal regimes for natural resource extraction since the Second World War on income-based taxes, including both corporate income and resource rent taxes, as opposed to royalties.DocumentInternational Centre for Tax and Development, 2017The journey from coercion to persuasion to drive tax compliance started gradually for the Rwanda Revenue Authority (RRA). This is shown in the mission and core value statements that underpin the tax administration’s activities in service delivery and trade facilitation.Document
One size does not fit all: a field experiment on the drivers of tax compliance and delivery methods in RwandaInternational Centre for Tax and Development, 2017Although field experiments in tax compliance represent a growing area of research, the literature has so far focussed exclusively on high and middle-income countries. This paper starts to fill this gap by reporting the results of a tax field experiment in Rwanda, while also highlighting some characteristics that may be common to other low-income countries.Document
The carrot and the stick: evidence on voluntary tax compliance from a pilot field experiment in RwandaInternational Centre for Tax and Development, 2016Large-scale field experiments on tax compliance have been a thriving field of research in many regions of the world. However, Africa is still lagging behind, as administrative data from anonymised returns is available only in a handful of countries. To the best of our knowledge, there is as yet no published evidence of a tax field experiment from Africa.Document
Unlocking the potential of administrative data in Africa: tax compliance and progressivity in RwandaInternational Centre for Tax and Development, 2016This paper is the first in a series of three studies looking at tax compliance using administrative data from Rwanda. It discusses the use of administrative data for tax research – specifically anonymised taxpayers records, which have become increasingly available on the African continent.DocumentInternational Centre for Tax and Development, 2016The proposals resulting from the G20/Organisation for Economic Cooperation and Development (OECD) project on Base Erosion and Profit Shifting (BEPS) include a drive for mandatory binding arbitration of international tax disputes, strongly supported by business. This issue should be considered in the context of the reasons for and nature of international tax disputes.Document
Tax base erosion and profit shifting in Africa – part 1: Africa’s response to the OECD BEPS action planInternational Centre for Tax and Development, 2016This paper considers what Africa’s response should be to the OECD’s base erosion and profit shifting (BEPS) project. The paper acknowledges that BEPS concerns for developing countries (such as those in Africa) may not necessarily be the same as those for developed countries. The paper first explains the concepts of tax avoidance and tax planning, to describe the background to BEPS.DocumentInternational Centre for Tax and Development, 2016This paper explores the issues raised for international tax rules of explicitly treating multinational enterprises (MNEs) as single or unitary firms. It first briefly explains why reform of international corporate taxation is important particularly for developing countries, then outlines the flaws in the current system.