Showing 71-80 of 57759 results
- DocumentInternational Centre for Tax and Development, 2013This paper is focused on the question: why do the governments of low income countries not raise more tax revenues? Two different but complementary approaches are used to answer it. The first approach is comparisons: among countries today, and within countries over time. This approach tends to generate relatively conservative answers to the central question.DocumentInternational Centre for Tax and Development, 2012This paper examines opportunities and constraints facing local revenue mobilisation in anglophone Africa, with an emphasis on urban settings. It discusses specific revenue instruments and their effects on economic efficiency, income distribution and accountability.DocumentInstitute of Development Studies UK, 2017This paper reviews three projects implemented in the Swiss Agency for Development and Cooperation’s (SDC) Democratisation, Decentralisation and Local Governance Network (DDLGN) that aim to provide incentives for local governments to increase tax compliance and revenues.DocumentInstitute of Development Studies UK, 2010Taxation is fundamental to sustainable development, as it supports the basic functions of an effective state and sets the context for economic growth. More often overlooked is the role of taxation as a catalyst for the development of responsive and accountable government, and for the expansion of state capacity.Document
What can we learn from the Uganda Revenue Authority’s approach to taxing high net worth individuals?International Centre for Tax and Development, 2018Wealthy people contribute a significant share of the total revenue collected through personal income tax (PIT) in high-income countries. This is not the case in most low-income countries, where the bulk of revenue from PIT is collected from people who are in formal employment, especially in the public sector. In most cases, PIT is collected by employers and remitted to the tax authority.Document
Assisting developing countries in taxation after the OECD’s BEPS reports: a suggested approach for the donor communityInternational Centre for Tax and Development, 2017This paper explores how the international donor community might most productively offer technical assistance to developing countries in the area of taxation, in light of the OECD’s recently completed study of ‘base erosion and profit shifting’ (BEPS). The paper addresses both the political and the technical constraints facing developing country tax administrations.DocumentInternational Centre for Tax and Development, 2017It is widely believed that the governments of many low-income countries, and especially the relatively poor performers, should be aiming to increase the proportion of GDP they raise in tax revenue. There are risks in emphasising increasing revenue at the expense of other objectives. Governments also need to be concerned with questions of equity, efficiency, trust and reciprocity, among others.Document
How Kenya has implemented and adjusted to the changes in international transfer pricing regulations: 1920-2016International Centre for Tax and Development, 2017A large proportion of international trade in goods and services is conducted between what are known technically as related parties. In practice, most of this trade is between different companies forming part of the same transnational corporate grouping.DocumentInternational Centre for Tax and Development, 2017The objective of this paper is to help inform future tax reforms related to tax expenditure provisions in Zambia.It sets out how tax expenditures can be categorised, measured and evaluated, and provides guidance on establishing a robust framework for monitoring and evaluating tax expenditures in Zambia.Document
Cross-border trade, insecurity and the role of customs: some lessons from six field studies in (post-)conflict regionsInternational Centre for Tax and Development, 2017Africa, and especially the Sahel, has experienced frequent recurrences of armed conflicts and terrorist acts in the last decade. This paper is based on six field studies, in Chad, Mali, Sudan, Tunisia, Libya and the Central African Republic.