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- DocumentInternational Centre for Tax and Development, 2019With the first implementation of e-filing by the US in 1986, many countries in Europe, Asia and Africa followed suit. E-filing for certain tax payments was introduced at the federal level in Nigeria in 2013.DocumentInternational Centre for Tax and Development, 2019Transitioning to an electronic system for tax administration and collection is a welcome development in countries that have hitherto faced difficulty in raising tax revenue. Countries like those in sub-Saharan Africa, for instance, account for about 16 percent of GDP from tax revenue, while Nigeria records 1.48 percent of its GDP from tax revenue (World Bank, 2018).DocumentInternational Centre for Tax and Development, 2019Our research explores the factors that drive the ways in which small business owners perceive and use the Integrated Tax Administration System (ITAS) in Nigeria. We surveyed nearly 500 small businesses.DocumentInternational Centre for Tax and Development, 2019This paper presents the findings of a study on gender-based taxation differences among market traders in two Nigerian states. At a high level, no significant differences were found between female and male traders in the markets visited in terms of tax payments, payments for market services and tax increases.DocumentInternational Centre for Tax and Development, 2019This paper focuses on the perceptions of a turnover-based presumptive tax system in Ethiopia. It mainly focuses on taxpayers’ perceptions of fairness, simplicity and administrative capacity.DocumentInternational Centre for Tax and Development, 2019At their most general, presumptive taxes seek to use indirect means to assess the liability of a specific taxpayer, which differ from the usual rules based on taxpayer accounts. Many countries use some form of presumptive taxation to simplify the rules for businesses and individuals that frequently escape taxation.Document
Where the gap lay: Presumptive income tax assessment for small and micro enterprises in Addis Ababa city administrationInternational Centre for Tax and Development, 2019This study is focused on the presumptive tax reassessment of small and micro enterprises (SMEs) in Addis Ababa City Administration that took place in 2017. The reassessment process was based on average daily revenue estimates calculated by teams of assessors and validated by a series of committees.DocumentInternational Centre for Tax and Development, 2018This ICTD Research in Brief is a two-page summary of ICTD Working Paper 82 by Giulia Mascagni, Andualem Mengistu, and Firew Woldeyes.DocumentInternational Centre for Tax and Development, 2019Public finance theory suggests that property tax is an ideal local tax. But it’s also a ‘data-hungry’ tax, making it difficult and costly to administer properly— especially at the local government level where capacity, skills and resources are often lacking.