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

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Tax administration
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
Glimpses of fiscal states in sub-Saharan Africa

There is a widespread perception that taxing in sub-Saharan Africa has been and remains fraught with problems or government failure. This is not generally true...

Tax Revenue Sub-Saharan Africa
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
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
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