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Publications (11)
It is important to understand how working conditions faced by workers in Vietnamese SMEs affect levels of compensation. This is salient given the scope of SMEs in Vietnam — they contribute to approximately 45% of the country’s GDP and 60% of its employment. There are no clearly defined financial or...
Along with several other African countries, Zambia has introduced a withholding system for value-added tax (VAT) to improve revenue collection and compliance. Even though VAT withholding policies are applied in several countries in Africa and similar industry-specific policies in Europe, empirical...
– SMEs and access to credit
During the last three decades Vietnam has undergone a considerable economic transformation. However, little research has considered the role that financial reform has played in the development of small and medium size enterprises (SMEs). A focus on the financing of SMEs is of particular importance...
The structural changes of the economy have been a significant contributor to Vietnam’s impressive growth over the past 30 years. Labour has moved rapidly from agriculture into manufacturing, with important improvements in livelihoods as a result. The burgeoning private sector played a key role in...
Given the weight of micro, small, and medium size enterprises (MSMEs) in total employment in Vietnam, and because the long-awaited development process is occurring through productivity gains, there is value in understanding the mechanisms that foster or limit their expansion. In particular there has...
– Evidence from risk-based tax examinations
Risk-based approaches are becoming commonplace for tax authorities as a tool for enforcement. Improvements in technology, technological adoption and in some cases machine learning, hold great promise for finding the taxpayers who are most likely to avoid taxes, thus improving the detection of non...
Zambia is putting in place fiscal measures to improve the efficient collection of domestic revenue to finance social and public infrastructure. This analysis shows how much more revenue can be accumulated if tax evasion was at the bare minimum. Tax gap describes the share of the potential tax...
– Does it make a difference?
How could countries in the Global South develop their tax systems further and improve compliance? This analysis shows how two tax administration interventions impacted the number of small business taxpayers and presumptive tax revenues in Uganda. One-stop-shops — where citizens could register for...
– The case of Viet Nam
The quality and availability of data has become an international priority highlighted by the call for a data revolution in the 2030 Agenda for Sustainable Development. Researchers and policy makers have responded to this call in the Vietnamese context through the Viet Nam Access to Resources...
While multinational corporations (MNCs) make up only 1.9% of firms operating in Uganda, they are overrepresented among tax holiday beneficiaries. New estimates reveal that Uganda’s revenue losses due to these tax expenditures peaked at USD 42 million in 2020.A new dataset allows for the first...
– Combining tax data and Google Street View images
The issue of tax non-compliance among businesses is pervasive in many developing economies, including Uganda. But to what extent do businesses comply with their tax obligations in the capital city, Kampala? Can the local environment and geographic information help predict the risk of tax non...
Displaying 11 of 11 results