An Analysis of Discrepancies in Taxpayers’ VAT Declarations in Rwanda
Published by: ICTD and IDS
In recent years, one of the most important developments in African tax administration has been the widespread adoption of value added...
Showing 31–40 of 68 results
Published by: ICTD and IDS
In recent years, one of the most important developments in African tax administration has been the widespread adoption of value added...
Published by: ICTD and IDS
This report provides a descriptive analysis of discrepancies resulting from matching different value added tax (VAT) data sources in the...
Published by: ICTD and IDS
African revenue authorities developed a growing interest in tax education as a key driver of compliance and in the context of a modern...
Published by: ICTD and IDS
The role of taxpayer education in improving tax compliance has been largely unexplored in the literature. This paper starts to fill this...
Published by: Institute of Development Studies
Most development interventions are complex, comprising several interacting activities affecting multiple outcomes. Impact evaluations...
Published by: IDS
Administrative data from tax returns have recently become available in many African countries thanks to the modernisation of revenue...
Published by: ICTD and IDS
This ICTD Research in Brief is a two-page summary of ICTD African Tax Administration paper 1 by Giulia Mascagni and Fabrizio...
The International Centre for Tax and Development (ICTD) provides research evidence that supports developing countries in raising domestic revenues equitably and sustainably, in a manner that is conducive to pro-poor economic growth and good governance.
The Governance research cluster works across a number of thematic areas that are focused on ensuring citizens are represented and...
Published by: ICTD and IDS
The widespread introduction of information and communication technologies (ICTs) and digitalised data management systems is one of the most important developments among African tax administrations in recent years. However, very little evidence is available on their effectiveness in practice, and how taxpayers respond to these changes. This paper starts filling this gap by reporting three sets of results from Ethiopia.