5 UNU-WIDER articles, publications, projects, experts...
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Working Paper
Do tax administrative interventions targeted at small businesses improve tax compliance and revenue collection?: Evidence from Ugandan administrative tax dataThis 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 compliancePresentation
Maria Jouste on Tax for DevelopmentMaria Jouste , UNU-WIDER Research Associate, will give a presentation at the Tax for Development webinar series on 17 November 2020 (CET). The webinar series is hosted by Chr. Michelsen Institute . The topic of Jouste's presentation will be...
Research Brief
Estimating tax gaps in the non-financial sector: A pathway to effective tax collection in South AfricaMany governments, particularly those in developing countries, have set an objective to improve tax revenue mobilization to offer more and better public services to their citizens...
Corporate income tax Tax compliance Tax gapWorking Paper
The corporate income tax gap in South Africa: A top-down approachA key objective of many governments is to improve tax revenue mobilization. One way to achieve this is by improving tax compliance. This requires accurate knowledge of the tax gap, i.e...
Corporate income tax Tax compliance Tax gapProject

Theme: Transforming states
Taxation Administrative data Tax compliance