Relevant bibliographies by topics / Tax literacy

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Tax literacy'

Author: Grafiati
Published: 4 June 2021
Last updated: 25 July 2025

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Journal articles on the topic "Tax literacy"

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Moučková, Michaela, and Leoš Vítek. "Tax Literacy." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 66, no. 2 (2018): 553–59. http://dx.doi.org/10.11118/actaun201866020553.

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Presented paper focuses on measuring tax literacy among bachelor degree students at the University of Economics, Prague, along with analysis of the two factors that influence it. Based on the 150 collected questionnaires (63 % response rate), we measured tax literacy of students (personal income tax and VAT) and examined whether it depends on (i) previous passing of tax courses and (ii) previous practical experience with filing tax returns. More than half of the students were well to excellently-versed in tax matters, including those who have not completed any more advanced tax courses apart f
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Rosa Intansari, Maria, and Supramono Supramono. "The Effect of Tax Literacy on Tax Compliance: The Moderating Role of Patriotism." Technium Social Sciences Journal 34 (August 8, 2022): 455–64. http://dx.doi.org/10.47577/tssj.v34i1.7097.

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This study aims to examine the effect of tax literacy on tax compliance of individual taxpayers who have MSME businesses and examine the moderating role of patriotism on the effect of tax literacy on tax compliance. Collecting data using a survey through online questionnaires to individual taxpayers who have Micro, Small, and Medium Enterprises in the field of fashion, furniture, handicrafts, and other businesses besides the culinary field in Central Java. Based on the result of data collection obtained, 102 respondents and the data were analyzed using moderation Regression Anlysis. The result
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Kaur, Gurpreet, and Shailinder Sekhon. "Determination of Tax Literacy: A Systematic Review and Conceptual Framework." VISION: Journal of Indian Taxation 9, no. 1 (2022): 100–112. http://dx.doi.org/10.17492/jpi.vision.v9i1.912208.

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This paper proposes a conceptual framework of tax literacy (basic, advance and functional) in the Indian economy by a systematic literature review. Basic tax literacy is based upon one’s understanding of general income tax concepts. Advanced tax literacy is associated with one’s ability to apply the tax knowledge for computing tax liabilities. Functional tax literacy is related to the self-filing of Income Tax Returns (ITRs). Thereafter, primary data was collected from taxpayers to test the proposed framework. This study has applied a tax literacy framework and determined the basic, advance an
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Tantriangela, Jessy, and Milla Sepliana Setyowati. "Sharpening the Concept of Tax Literacy as an Effort to Improve Tax Compliance." JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi 9, no. 1 (2023): 30–42. http://dx.doi.org/10.31289/jab.v9i1.9109.

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The self-assessment system used by many countries raises the issue of non-compliance in the taxation sector. With this, tax literacy is believed to be able to increase tax compliance. Unfortunately, studies that specifically study tax literacy are still rarely found. This article aims to sharpen the existing concept of tax literacy, especially in the context of raising tax compliance. This article uses a qualitative method, where the researcher summarizes and presents the condition of the knowledge of tax literacy to this day. In this article, the researcher sharpens three dimensions of tax li
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Solissa, Claralin, and Ingrid Panjaitan. "THE INFLUENCE OF TAX LITERACY AND MORALITY ON TAX COMPLIANCE MSME IN KARANGANYAR WITH TAX AWARENESS AS A MODERATOR VARIABLE." International Journal of Research in Commerce and Management Studies 07, no. 03 (2025): 434–43. https://doi.org/10.38193/ijrcms.2025.7333.

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The objective of this study is to analysis the influence of tax literacy and morality on tax compliance among MSME taxpayers in Karanganyar, with tax awareness as a moderating variable. The research formulates several issues, including the impact of tax literacy and morality on taxpayer compliance. This study employs quantitative data collected through questionnaires. Based on the multiple regression analysis, tax literacy and tax morality significantly influence tax compliance among MSME taxpayers. Tax awareness serves as a moderator that strengthens the relationship between literacy and mora
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Pham, Anthony, Antoine Genest-Grégoire, Luc Godbout, and Jean-Herman Guay. "Tax Literacy: A Canadian Perspective." Canadian Tax Journal/Revue fiscale canadienne 68, no. 4 (2021): 987–1007. http://dx.doi.org/10.32721/ctj.2020.68.4.pham.

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Tax systems are complex structures that can be difficult for individuals to navigate. Understanding the way taxes are calculated and liabilities are assessed matters a lot when personal saving for retirement and education, and much of the government's social policy apparatus, are closely integrated with the tax system. This study uses a survey to measure individuals' knowledge about basic elements of the personal income tax, their perception of their own tax knowledge, and their tax-filing behaviour. One would hope that tax-literate Canadians would have a high level of knowledge of the way tax
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Judijanto, Loso. "The Role of Financial Literacy in Reducing Tax Anxiety and Improving the Effectiveness of Tax Planning." West Science Accounting and Finance 3, no. 01 (2025): 107–13. https://doi.org/10.58812/wsaf.v3i01.1780.

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This study investigates the role of financial literacy in reducing tax anxiety and improving the effectiveness of tax planning in Indonesia. Using a quantitative approach, data were collected from 78 individual taxpayers through a structured questionnaire. The analysis, conducted using SPSS version 26, revealed significant relationships among financial literacy, tax anxiety, and tax planning effectiveness. Financial literacy was found to positively influence tax planning effectiveness while reducing tax anxiety. Additionally, tax anxiety partially mediated the relationship between financial li
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Rahma, Faradiba Alivia, Muhammad Harris Maulana, Matheus Fanu Ahoinai, and Atika Jauharia Hatta. "Mampukah Moralitas Memoderasi Determinan Kepatuhan Wajib Pajak Kendaraan Bermotor?" E-Jurnal Akuntansi 32, no. 12 (2022): 3535. http://dx.doi.org/10.24843/eja.2022.v32.i12.p05.

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The study aims to determine the effect of morality in moderating tax awareness, tax literacy, and money ethics on motor vehicle tax compliance at the SAMSAT Special Region of Yogyakarta. The variables used in this study are tax awareness, tax literacy, money ethics, and morality which in this case are the moderating variables. The selection of the research sample used a purposive sampling method and 75 respondents were obtained. The analysis tool used multiple linear regression and Moderated Regression Analysis (MRA). The results of data analysis show that tax awareness and tax literacy have a
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Baranova, L. G., and E. A. Suchalkina. "TAX LITERACY IS A KEY FACTOR IN ECONOMIC DEVELOPMENT." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 3/2, no. 144 (2024): 118–23. http://dx.doi.org/10.36871/ek.up.p.r.2024.03.02.013.

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Tax literacy is the way to a successful business. Effective taxation not only supports the financial stability of enterprises, but also contributes to the development of the economy as a whole, therefore importance of tax literacy in the economy cannot be overestimated. In this article, we will look at the concept of tax literacy, its impact on business and economic development, as well as the interaction of tax literacy and tax control in ensuring the functioning of the tax system. As a result of the analysis of the level of tax literacy in Russia, the factors influencing its formation are id
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Kang, Min-Jo, and Kwang-Bok Hue. "Factors That Affect Taxpayers’ Tax Literacy." Asia Europe Perspective Association 18, no. 3 (2021): 97–114. https://doi.org/10.31203/aepa.2021.18.3.004.

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Proper determination of the characteristics of tax system requires a significant level of interest and knowledge in tax laws and tax policies. The question facing taxpayer’s subjective perceptions and beliefs about tax system is whether survey respondents have enough background on tax and finance to make appropriate judgments about current tax system. Differences in prior knowledge and experience of tax system can have a decisive effect on the formation of taxpayer’s beliefs and attitudes toward the tax system. However, despite its importance, empirical studies on factors affecting the tax lit
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Dissertations / Theses on the topic "Tax literacy"

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le, Roux Daniel Josua. "Retirement planning : could tax and financial literacy increase financial independence during retirement?" Diss., University of Pretoria, 2017. http://hdl.handle.net/2263/60503.

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Recent studies have indicated that only 6% of South African citizens can maintain their standard of living during retirement. This is of great concern to both the government and individuals. In an attempt to counter this dilemma, the government has implemented several new tax exemptions and deductions to encourage taxpayers to increase their retirement savings. However, uncertainty exists regarding the effectiveness of these exemptions and deductions. For individuals to benefit from same, they will need to be informed on and understand the principles on which they are based. Above all, South
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Lupton, Mandy. "Information literacy and learning." Thesis, Queensland University of Technology, 2008. https://eprints.qut.edu.au/16665/1/Mandy_Lupton_Thesis.pdf.

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This thesis explores the relationship between information literacy and learning. In formal education, students are frequently required to independently find and use information to learn about a topic, and information literacy is often claimed to be a generic skill and graduate attribute. However, to date; the experienced relationship between information literacy and learning has not been investigated. In order to investigate this experience, I have based this research on interviews with 19 students enrolled in third year music composition courses, and 18 students enrolled in a third year ta
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Lupton, Mandy. "Information literacy and learning." Queensland University of Technology, 2008. http://eprints.qut.edu.au/16665/.

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This thesis explores the relationship between information literacy and learning. In formal education, students are frequently required to independently find and use information to learn about a topic, and information literacy is often claimed to be a generic skill and graduate attribute. However, to date; the experienced relationship between information literacy and learning has not been investigated. In order to investigate this experience, I have based this research on interviews with 19 students enrolled in third year music composition courses, and 18 students enrolled in a third year ta
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Belle, Isle Melissa N. "Cash flow of small service businesses in Australia: is there a relationship with owner tax literacy?" Thesis, Griffith University, 2021. http://hdl.handle.net/10072/401640.

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The service sector contributes significantly to the Australian economy in terms of income, employment and business registrations. Businesses in the service sector provide more than three-quarters of the economy’s income and employ more than 87% of all Australian private sector employees. Further analysis suggests that small businesses make up a large part of the service sector. For example, small service sector businesses (SSSBs) account for $393 billion in income and employ 4,127,000 of the total service sector employment of 9,410,000. Considering the significance of SSSBs to the economy, it
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Santos, Margarida de Jesus Dourado dos. "Os fatores que influenciam a literacia fiscal da sociedade portuguesa : um estudo no âmbito do imposto sobre o rendimento das pessoas singulares." Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/19759.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>A presente dissertação aborda a temática da Literacia Fiscal da Sociedade Portuguesa. De facto, existe um conjunto alargado de fatores que parecem exercer influência no conhecimento fiscal, pelo que foi desenvolvido um estudo para o caso específico do Imposto sobre o Rendimento das Pessoas Singulares. Para testar o modelo estatístico, foram recolhidos dados através da aplicação de um inquérito por questionário online direcionado para a população portuguesa em geral, com idade igual ou superior a 18 anos e que já se encontram a
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Cechovsky, Nora, and Rosanna Steininger. "Steuerwissen als ein zentraler Bereich von Tax Literacy: Zwei empirische Studien bei Studierenden der Wirtschaftswissenschaften und bei Schüler/inne/n der Handelsakademie." bwp@, 2018. http://epub.wu.ac.at/6519/1/cechovsky_steininger_wipaed%2Dat_2018.pdf.

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Tax Literacy hat zunächst das Ziel, Individuen zu befähigen, in steuerlich relevanten Lebenssituationen fundierte Entscheidungen zu treffen. Zudem besteht der Anspruch darin, die Reflexion des eigenen Handelns hinsichtlich der gesellschaftlichen Funktion von Steuern zu fördern. Trotz der Bedeutung steuerlicher Inhalte hinsichtlich wirtschaftlicher Austauschbeziehung werden diese in der aktuellen Forschung im Bereich der finanziellen und ökonomischen Bildung lediglich als Randthema behandelt. Im Rahmen dieses Beitrages sollen steuerliche Fragestellungen als Teil ökonomischer Allgemeinbildu
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Posch, Michael, and Birgit Aflenzer. "Die Förderung von Tax Literacy als Beitrag zur ökonomischen Bildung von Schüler/innen - Erste Einblicke in ein Projekt der WU Wien und der Joachim Herz Stiftung." bwp@, 2018. http://epub.wu.ac.at/6521/1/posch_aflenzer_wipaed%2Dat_2018.pdf.

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Der im Jahr 2015 erschienene Grundsatzerlass zur Wirtschafts- und Verbraucher/innenbildung sieht vor, dass Schüler/innen im Rahmen ihrer Schulausbildung mit Kompetenzen ausgestattet werden sollen, "die zu einer aktiven und reflektierten Teilnahme am Wirtschaftsleben [...] befähigen" (BMBF 2015, 1). Diese Teilnahme beinhaltet ein kompetentes und moralisches Urteilsvermögen sowie eine grundlegende Handlungsfähigkeit in wirtschaftlich geprägten Lebens -und Alltagssituationen. Hierbei sind u. a. ein fundiertes Wissen und gute Problemlösungsfähigkeiten im Bereich der
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Gress, Priti Chitnis. "Tar Baby and the Black Feminist Literary Tradition." W&M ScholarWorks, 1997. https://scholarworks.wm.edu/etd/1539626111.

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Guerreiro, Ângelo Correia. "Literacia fiscal dos contribuintes singulares portugueses relativo ao imposto sobre o rendimento de pessoas singulares." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/14214.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>São vários os contribuintes portugueses que se sentem confusos acerca dos mais variados assuntos em sede de Imposto sobre o Rendimento das pessoas Singulares (a seguir ?IRS?) (Andersson, 2016). O presente estudo visa analisar o nível de literacia fiscal dos contribuintes singulares portugueses em sede de IRS e os determinantes para o nível revelado. Adicionalmente, é ainda pretendido colmatar as falhas existentes na literatura tal como sugerido por Palil (2010), Chardon (2014), Chardon et al. (2016) e Eriksen & Fallan (1996).
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文英玲 and Ying-ling Man. "A study of Tao Hongjing (456-536) and his Taoist literary works." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1996. http://hub.hku.hk/bib/B31214423.

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Books on the topic "Tax literacy"

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California Continuing Education of the Bar and State Bar of California. Real Property Law Section, eds. Income tax literacy for the real property lawyer. Continuing Education of the Bar--California, 1991.

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Gu, Jieguang. Chu ban pin guo ji jiao huan de tan tao. Guo li Taiwan bo wu guan, 2000.

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Child Poverty Action Group (Great Britain), ed. Welfare benefits and tax credits handbook. 9th ed. Child Poverty Action Group, 2007.

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Coutour, Noël Le. Amplitude du tam-tam africain. Harmattan, 2004.

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Dranker, Sasha. Prosto tak... Beit Nelly media, 2019.

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Milligan, Bryce, ed. Literary San Antonio. TCU Press, 2018.

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Schanovsky, Hugo. Diesen Tag, Sarajewo, diesen Tag: Eine Wort- und Bildmeditation. W. Ennsthaler, 1994.

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Rư̄angnarong, Praphon. Khāo yam kham Tai: Rūam rư̄ang san, botkhwām, læ botrō̜ikrō̜ng. Samnakphim Dō̜kyā, 2000.

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Azzopardi, Mario. L- Antoloġija tan-natura: Poeżija u proza. Segretarjat Gḥall-Ambjent, 1995.

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Jones, E. FfugLen: Y Ddelwedd o'r Nofel Gymraeg o Ddechrau'r Chwedegau tan 1990. University of Wales Press, 2008.

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Book chapters on the topic "Tax literacy"

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Shakhbanova, Sabina R., Margarita N. Tolchinskaya, and Rustam A. Yalmaev. "Enhancing Tax Literacy to Ensure High Entrepreneurial Tax Culture." In Lecture Notes in Networks and Systems. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-80485-5_59.

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Kadafi, Muhammad, Fatahul Rahman, and Thiara Safitri. "The Impact of E-Billing, Tax Literacy, Tax Socialization, and Financial Information Quality on Self-assessment Effectiveness." In Proceedings of the International Conference on Applied Science and Technology on Social Science 2022 (iCAST-SS 2022). Atlantis Press SARL, 2022. http://dx.doi.org/10.2991/978-2-494069-83-1_113.

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de la Torre Gonzalo, Sandra. "Management and governance of the kingdom’s finances. Financial literacy as useful knowledge in late-medieval Aragon (1365-1515)." In L’economia della conoscenza: innovazione, produttività e crescita economica nei secoli XIII-XVIII / The knowledge economy: innovation, productivity and economic growth, 13th to 18th century. Firenze University Press, 2023. http://dx.doi.org/10.36253/979-12-215-0092-9.21.

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This paper’s primary research question is to what extent change in mechanisms and instruments of financial management proceeding from trading knowledge improved the efficiency of late-medieval poli-ties. To do so, we have examined a territorial state experience in medie-val Iberia. In the mid-14th century, Aragon designed its autonomous fiscal system managed by a kingdom’s finance. The new supra-local pol-ity made use of financial accounts to keep track of revenues and to ac-cess credit, which led to the refinement of documentary practice and monitoring methods. The analysis brings up the agen
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Yohana, Ema, and Erni Masdupi. "The Influence of Financial Knowledge on Tax Literacy with Individual Financial Management Behavior as a Mediation Variable and Living Cost as Control Variabel in Generation “Z” in Padang City." In Proceedings of the Ninth Padang International Conference on Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2022). Atlantis Press International BV, 2023. http://dx.doi.org/10.2991/978-94-6463-158-6_6.

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Yang, Min, Zi Yan, Lan Yang, and Ying Zhan. "Conceptualising Student Assessment Literacy." In SpringerBriefs in Education. Springer Nature Singapore, 2025. https://doi.org/10.1007/978-981-97-9484-3_1.

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Abstract Student assessment literacy (SAL) is a core capability that students should develop to meet the demands of the 21st Century. Despite its great potential to benefit student learning, the theorisation and research of SAL remains underdeveloped. This short book offers an evidence-based resource for understanding and developing SAL. This chapter begins by positioning the scholarship of SAL as an important strand of assessment literacy (AL) research. Following that, this chapter discusses the rationales for promoting SAL. The chapter then presents a conceptual framework on SAL, which conce
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Ellison, James. "Encountering Urban Mutualities and Indeterminacy with a Dar es Salaam Taxi Driver." In Literary Urban Studies. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-13048-9_15.

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Hui, Isaac. "Martin Scorsese’s Taxi Driver (1976)." In The Palgrave Encyclopedia of Urban Literary Studies. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-319-62419-8_300.

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Hui, Isaac. "Martin Scorsese’s Taxi Driver (1976)." In The Palgrave Encyclopedia of Urban Literary Studies. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-319-62592-8_300-1.

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Hoechsmann, Michael. "Tan Lejos Pero Tan Cerca. The missing link between media literacy and Educomunicación." In Media Education in Latin America. Routledge, 2019. http://dx.doi.org/10.4324/9780429244469-19.

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Breier, Mignonne. "11. Taking literacy for a ride — reading and writing in the taxi industry." In Studies in Written Language and Literacy. John Benjamins Publishing Company, 1996. http://dx.doi.org/10.1075/swll.4.16bre.

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Conference papers on the topic "Tax literacy"

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Panich, Supawich, Pratchayapong Yasri, and Chalita Toopsuwan. "Development of Game-Based Learning on Personal Income Tax Literacy and Mathematical Decision Making for Strategic Tax Planning." In 2024 9th International STEM Education Conference (iSTEM-Ed). IEEE, 2024. http://dx.doi.org/10.1109/istem-ed62750.2024.10663196.

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Tharimala, Shesadri Kiran, G. Sreenivasa Reddy, and V. Sowmyasree. "Impact of Financial Literacy on Behavioural Intentions Towards Digital Banking Using TAM: A Study in Presence of Personality Traits." In 2024 First International Conference for Women in Computing (InCoWoCo). IEEE, 2024. https://doi.org/10.1109/incowoco64194.2024.10863365.

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Dascalu, Iulian, Svetlana Mihaila, and Veronica Grosu. "Analysis of determinants influencing tax behaviour in SMEs." In International Scientific Conference on Accounting ISCA 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/isca2024.23.

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This study investigates the determinants influencing tax behavior among small and medium-sized enterprises (SMEs) through an empirical approach that includes a structured questionnaire targeted at SME administrators. A comprehensive econometric model employing ordinal least squares (OLS) regression was utilized to analyze responses from 141 SME administrators, providing a robust evaluation of how various factors influence SME tax behavior. Key variables examined include perceived tax fairness, complexity of tax regulations, financial literacy, strategic importance of tax planning, and external
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Mayburov, Igor, and Yulia Leontyeva. "EFFECTIVENESS OF TEACHING METHODS AIMED AT IMPROVING STUDENTS' TAX LITERACY." In International Technology, Education and Development Conference. IATED, 2017. http://dx.doi.org/10.21125/inted.2017.0806.

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"The Whistleblowing System, Literacy of Big Data Analytics, and Tax Avoidance: Experimental Study." In 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting. Galaxy Science, 2021. http://dx.doi.org/10.11594/nstp.2021.1003.

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Anania, Jeniffer Charles, and Julian Lucas Kimario. "Influence of Technology-Related Factors on The Use of Mobile Money Services in Tanzania: The Moderating Role of Financial Literacy." In 16th International Operations Research Society of Eastern Africa Annual Conference. ORSEA Journal, 2025. https://doi.org/10.56279/orseaj.c2024.2.

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This study investigates the key factors influencing mobile money usage in Tanzania, focusing on technological determinants (mobile phone ownership, internet access, and bank account ownership), and demographic characteristics. Additionally, the study investigates the moderating role of financial literacy in shaping the relationship between these technological factors and mobile money usage. Grounded in the Technology Acceptance Model (TAM) and Theory of Planned Behaviour (TPB), the research uses a cross-sectional design with secondary data from the 2023 FSDT survey, including 9,915 individuals
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Sharkey, Nolan, and Tatiana Tkachenko. "Poetry and Tax Statute: Translation as Interpretation." In The 8th International Scientific Conference of the Faculty of Law of the University of Latvia. University of Latvia Press, 2022. http://dx.doi.org/10.22364/iscflul.8.2.05.

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This paper applies the literary critique of translating poetry to the field of translating statute to raise significant constitutional and practical issues. The field of focus is taxation law, an area notable for its complexity and intricacy in a large number of countries. A linguistic argument is made that the demands that are made on the words of tax law parallel those made in poetry and this necessarily creates a demand for interpretation on the part of users of the law. This aspect of interpretation is then considered in situations that demand the translation of foreign and a number of con
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Marinho, Élton C., Mônica F. Da Silva, Éber Schmitz, and Antônio Juarez De Alencar. "A Brazilian initiative towards Digital Literacy: assessing Motivational Factors of e-Proinfo using TAM." In XXV Simpósio Brasileiro de Informática na Educação. Sociedade Brasileira de Computação - SBC, 2014. http://dx.doi.org/10.5753/cbie.sbie.2014.1.

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Bai, Jiarui. "Multiple Thinking Model in Financial Literacy Education: Finding Tao in Making Kinds of People." In 2023 AERA Annual Meeting. AERA, 2023. http://dx.doi.org/10.3102/2010907.

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Bai, Jiarui. "Multiple Thinking Model in Financial Literacy Education: Finding Tao in Making Kinds of People." In AERA 2023. AERA, 2023. http://dx.doi.org/10.3102/ip.23.2010907.

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Reports on the topic "Tax literacy"

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van den Boogaard, Vanessa, Wilson Prichard, Rachel Beach, and Fariya Mohiuddin. Strengthening Tax-Accountability Links: Fiscal Transparency and Taxpayer Engagement in Ghana and Sierra Leone. Institute of Development Studies, 2020. http://dx.doi.org/10.19088/ictd.2020.002.

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There is increasingly strong evidence that taxation can contribute to expanded government responsiveness and accountability. However, such positive connections are not guaranteed. Rather, they are shaped by the political and economic context and specific policies adopted by governments and civil society actors. Without an environment that enables tax bargaining, there is a risk that taxation will amount to little more than forceful extraction. We consider how such enabling environments may be fostered through two mixed methods case studies of tax transparency and taxpayer engagement in Sierra
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Goshu, Degye, and Mezid Nasir. DEVELOPMENT AND GOVERNANCE IMPACTS OF DIGITAL PUBLIC INFRASTRUCTURE IN ETHIOPIA (DPI ETHIOPIA). Global Development Network (GDN), 2025. https://doi.org/10.69814/wp/202595.

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Abstract:
Digital Public Infrastructure (DPI) is the foundation for digital transformation of economies. The goal of digital transformation in government is to create a more transparent, efficient, and responsive public sector that meets the evolving needs of citizens. Ethiopian government has developed legal and regulatory frameworks and launched several initiatives over the last decade to enhance DPI and digitalization. Accordingly, the strategy for digitalization was launched in July 2020 with four cross-sectoral areas: infrastructure, supporting systems, digital interaction, and digital ecosystem. T
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