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14 UNU-WIDER articles, publications, projects, experts...
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Working Paper
A fiscal approach to the social contract in sub-Saharan African countries: Looking for opportunities to strengthen trust in government and tax compliance by analysing citizens' perception of governanceThe COVID-19 pandemic showed that many developing countries could not respond effectively to crises due to their limited capacity to diversify their social protection responses...
Tax compliance Governance Sub-Saharan AfricaBlog
Bootcamp for better tax policies in Africa
‘I intend to see a world in which tax policy research is based on evidence, and policy decisions are data-driven.’ This is an aspiration expressed by a participant of the WIDER Winter School 2022 ...
Tax compliance Capacity building DataProject
Building up efficient and fair tax systems – lessons based on administrative tax data
Theme: Transforming states
Taxation Administrative data Tax complianceBlog
Ending aid dependency: Taxation in developing countries can be improved through collaborationFinland aims to raise the amount of its development assistance to 0.7% of GDP, and this goal has good grounds. But how can we make sure that the countries receiving the donor funding will not stay dependent on the external aid for a long time?...
Tax compliance Tanzania Tax administrationWorking Paper
Pre-colonial centralization and tax compliance norms in contemporary UgandaThe paper examines the legacy of pre-colonial centralization on tax compliance norms of citizens in contemporary Uganda...
Tax compliance Uganda
Research Brief
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 UgandaPresumptive 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 businessWorking Paper
The effects of a risk-based approach to tax examinations: Evidence from TanzaniaWhile 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 TanzaniaResearch Brief
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 gap