Relevant bibliographies by topics / Tax potential

Contents

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

Academic literature on the topic 'Tax potential'

Author: Grafiati
Published: 28 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "Tax potential"

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Dauletbakov, B., and A.K. Nuraliyev. "MODELING THE TAX POTENTIAL OF THE ENTERPRISE." INNOVATION IN THE OIL AND GAS INDUSTRY 1, no. 1 (2022): 3. https://doi.org/10.5281/zenodo.7458472.

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The article deals with issues related to the process of modeling the tax potential of an enterprise. The study of materials on this work allows us to formulate and solve a number of practical problems, such as forecasting tax revenues, determining tax evasion, etc. It is necessary to know the ability of enterprises to pay taxes. The article describes one of the ways to predict these features using Excel technology based on the Altman model.
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Cevik, Serhan. "Unlocking Pakistan’s Revenue Potential." South Asian Journal of Macroeconomics and Public Finance 7, no. 1 (2018): 17–36. http://dx.doi.org/10.1177/2277978718760068.

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Pakistan’s tax revenue remains low relative to comparator countries and the tax effort expected for the country’s level of development. This creates significant challenges in providing the much-desired fiscal space to expand growth-enhancing expenditure on infrastructure, education, health care and targeted social assistance. This article estimates both short-run and long-run elasticities of tax revenue in Pakistan over the period 1960–2015 to better understand the evolution of tax revenue in the context of changing economic activity, using a novel identification strategy based on the instrume
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Kitessa, Rahel Jigi. "Optimizing Tax potential in Ethiopia." Journal of African Development Studies 8, no. 1 (2022): 32–46. http://dx.doi.org/10.56302/jads.v8i1.3097.

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In designing a tax policy, governments often face when and how to mobilize revenues. Crucial to those questions include, are we already collecting more revenue than the economy can produce or not? The current study has precisely addressed this question in the case of Ethiopia. Tax effort prediction is made via an error correction model. The finding shows that tax effort, theoretically measured as the difference between tax revenue collected and tax potential is extremely low in the country. This problem becomes more complicated when GDP shows as a rather inverse predictor of tax potential, ind
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Aytbay, Orazbaevich Madreimov. "Assessing Tax Potential of Regions." Journal of Economics, Finance And Management Studies 4, no. 11 (2021): 2308–11. https://doi.org/10.47191/jefms/v4-i11-23.

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This article is devoted to the consideration of methods for assessing tax potential of regions, as well as the factors impacting tax potential. The aim of the research is to review approaches designated to determining the essence of the tax potential concept, as well as to study the factors influencing thereupon. In the process of assessing tax potential of the regions in the analysis, we use the data on budget revenues by region for 2008-2020, regional GDP, investments in fixed assets, tax arrears and the number of operating taxpayers. The analysis of the panel revealed that the impact of reg
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Puspita, Yeni, and Galih Wicaksono. "Potential Analysis And Optimalize Strategy Of Boarding Home Tax In Banyuwangi District." Jurnal Mantik 3, no. 4 (2020): 582–87. https://doi.org/10.5281/zenodo.3702785.

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The purpose of this research is to determine the potential of a boarding house tax and tax revenue optimization strategies boarding house at Banyuwangi Regency. The analytical method uses a quantitative approach to give a questionnaire to the boarding house owner as a taxpayer. Based on information from four sub-districts can be concluded that the total potential of boarding house tax in the Banyuwangi Regency is IDR 717,755,450.00. The strategy needs to be done by the local government to increase boarding house tax revenue are through optimizing the intensification of local tax collection, st
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Binarti, Intan, and Vonny Tiara Narundana. "Analysis of Restaurant Tax Potential in Original Regional Income (PAD) in Bandar Lampung City." International Journal of Research and Review 11, no. 2 (2024): 349–54. http://dx.doi.org/10.52403/ijrr.20240238.

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The purpose of this study is to determine the value of the percentage of the tax potential restaurant and the number of restaurant tax contributions to Pad City Bandar Lampung. This research was conducted at the Regional Legal Tax Management Agency (BPPRD) and used the qualitative descriptive analysis method. The sample of this research is the tax revenue of the restaurant in 2019 with the total 691, 2020, 770 restaurants, 2021, 857 restaurants, and in 2022, 1052 restaurants in Bandar Lampung City are listed in the taxes of local restaurant and local bookkeeping housed at Jalan Doctor Susilo N
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Bychkova, Gul'fira. "TAX POTENTIAL OF A MUNICIPALITY." Bulletin of the Angarsk State Technical University 1, no. 14 (2020): 201–4. http://dx.doi.org/10.36629/2686-777x-2020-1-14-201-204.

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The features of the tax potential of the city district are studied and systematized, rec-ommendations are developed for achieving a compromise between the interests of small businesses and replenishing the budget with their own funds
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Лазарева, Н. В. "Tax potential of the regions." Экономика и предпринимательство, no. 7(144) (December 2, 2022): 660–63. http://dx.doi.org/10.34925/eip.2022.144.7.125.

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Налоговые доходы являются источником доходным поступлений. Исследованы современные особенности налогового потенциала регионов, с учетом запланированных бюджетных показателей на 2023-2025 годы. Обозначены отличительные свойства налогового потенциала региона, который выступает ключевым показателем финансового положения региона, фактором его инновационного технологического развития, источником устойчивого процветания при возрастающем региональном продукте. Обосновано применение методов прямого счета, прогнозных оценок и аналитического метода, позволяющих оценить текущий и прогнозный налоговый пот
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Gulzar, Sadia, Usman Sarwar, Sonia Sattar, Jehanger, Muhammad Usman, and Maria Quibtia. "Tax Audit, Tax Penalty, Religiosity and Tax Compliance." Journal of Asian Development Studies 13, no. 3 (2024): 776–91. http://dx.doi.org/10.62345/jads.2024.13.3.64.

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The purpose of this paper was to investigate the impact of tax audit and tax penalty on tax compliance and examine the moderating effect of religiosity on the associations between tax audit and tax penalty with tax compliance in Pakistan. In this study, 400 questionnaires were distributed by using convenience sampling to actual as well as potential taxpayers of Pakistan, after which a total of 247 useable questionnaires were deemed suitable for analysis. Partial least squares structural equation modelling (PLS SEM) was devised using SmartPLS software to validate the measurement model and struc
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Czoboly, Gergely, and Gabriella Erdős. "QDMTT’s Alignment With International Obligations With Potential Deviations." Intertax 53, Issue 4 (2025): 362–81. https://doi.org/10.54648/taxi2025025.

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The introduction of a domestic top-up tax system ensures that the investment country has the primary taxing right to collect the tax necessary to reach the global minimum tax level. However, this makes certain types of income tax incentives redundant and makes some of the promises made to the investors in host countries unfulfillable, creating potential tension between qualified domestic top-up tax systems and international investment agreements (IIAs). The current article focuses on the tax strategies available to countries that minimize the conflict between Qualified Domestic Minimum Top-up
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Dissertations / Theses on the topic "Tax potential"

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Carvalho, Junior Pedro Humberto Bruno. "Property tax performance and potential in Brazil." Thesis, University of Pretoria, 2017. http://hdl.handle.net/2263/62689.

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Despite the growing demand for infrastructure and social services resulting from urbanization and decentralization, many urban local governments in developing countries are failing to generate sufficient own revenues to meet this demand. Property taxes are often identified as a major source of local revenues, as they are economically nondistortive and have large, immovable, progressive and growing tax bases. Therefore, this study aims to estimate the current property tax performance and potential in Brazil and to propose feasible reforms taking into account the great heterogeneity amongst the
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Rapera, Corazon L. "Potential impacts of various capital gains tax structures on forest investments." Diss., This resource online, 1990. http://scholar.lib.vt.edu/theses/available/etd-07282008-135205/.

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Freudenberg, Brett David, and na. "Tax Transparent Companies: Striving for Tax Neutrality? A Legal International Comparative Study of Tax Transparent Companies and their Potential Application for Australian Closely Held Businesses." Griffith University. Department of Accounting, Finance and Economics, 2009. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20100615.094301.

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An underlying issue which inheres in any taxation framework relates to the manner in which it operates and the actual distribution of its imposts or appropriations. In this respect, a tax system needs to confront two fundamental (and interrelated) questions – first, precisely how the tax or impost should be imposed and, secondly, who should bear the legal obligation or onus of payment. These issues can be conceptualised not only from a purely legal or positivist perspective, in terms of identifying who will incur the obligation to pay tax, but also in terms of a more economic and instrumental
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Freudenberg, Brett David. "Tax Transparent Companies: Striving for Tax Neutrality? A Legal International Comparative Study of Tax Transparent Companies and their Potential Application for Australian Closely Held Businesses." Thesis, Griffith University, 2009. http://hdl.handle.net/10072/366610.

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An underlying issue which inheres in any taxation framework relates to the manner in which it operates and the actual distribution of its imposts or appropriations. In this respect, a tax system needs to confront two fundamental (and interrelated) questions – first, precisely how the tax or impost should be imposed and, secondly, who should bear the legal obligation or onus of payment. These issues can be conceptualised not only from a purely legal or positivist perspective, in terms of identifying who will incur the obligation to pay tax, but also in terms of a more economic and instrumental
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Sabir, Omar O. "Distributed power generation and energy storage : potential effects of extending tax incentives." Thesis, Massachusetts Institute of Technology, 2019. https://hdl.handle.net/1721.1/122430.

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Thesis: S.M. in Engineering and Management, Massachusetts Institute of Technology, System Design and Management Program, 2019<br>Cataloged from PDF version of thesis.<br>Includes bibliographical references (pages 66-69).<br>Solar PV penetration has been increasing rapidly in the U.S. in recent years. This growth can be attributed to multiple factors; one of which is financial incentives in the form of tax credit programs. One of the most effective tax credit programs in the U.S. is a federal tax program known as the Investment Tax Credit (ITC). The ITC program has been extended in recent years
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Buchner, Marc. "The rise of Big Data in Austrian tax consultancies : How stakeholders of Austrian tax consultancies assess the potential influence of Big Data." Thesis, Linnéuniversitetet, Institutionen för informatik (IK), 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-97146.

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The fact is that every individual leaves behind vast amounts of data, companies collect this data and use the knowledge gained from it in a variety of ways. One area that is lucrative for the use of Big data is the financial sector. A prominent example of the use of Big data is real-time stock market insights. However, there are still industries in which Big data is not yet used for various reasons. One of these industries is the tax consulting sector, which will be the focus of this research. With its high entry hurdles, direct dependence on the legislator, and the associated atypical data se
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Davis, Peadar T. "An Empirical AnAlysis of Property Tax Policy Options and the Potential for Using a Branded Approach." Thesis, University of Ulster, 2009. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.516456.

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Bettinger, Pete. "The potential impacts of state income taxes on timber income following the 1986 Tax Reform Act." Thesis, Virginia Tech, 1989. http://hdl.handle.net/10919/44107.

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State income tax laws and their relationship to the federal income tax were surveyed and changes affecting forest landowners since similar research on this subject (1981-82) are discussed. Several previously favorable provisions were eliminated at the federal level. Although the economic situation and research assumptions have changed, the general indications are that many states have implemented provisions which may be considered generally unfavorable to forest landowners. The 1988 federal and state income tax liabilities for hypothetical forest landowners at three personal income level
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Котенко, Наталія Вікторівна, Наталия Викторовна Котенко, Nataliia Viktorivna Kotenko, and O. Tverezovska. "Analysis the tax potential of regions as an element of its economic development (on example of Sumy region)." Thesis, ДВНЗ «ДонНТУ», 2020. https://essuir.sumdu.edu.ua/handle/123456789/79174.

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Проведено дослідження сутності податкового потенціалу регіону, особливості його формування і розвитку. Визначено зв’язок податкового потенціалу та податкової ємності, досліджено наукові підходи до ідентифікації показника податкової ємності та факторів, які на впливають на її розмір. Узагальнено підходи до оцінки податкового потенціалу, виокремлено індекс податкоспроможності території та показник рівня податкової ємності місцевих органів влади. На основі застосування зазначених показників запропоновано підхід до оцінки податкового потенціалу. Проведено розрахунок податкової ємності місцевих орг
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Velazquez, Leyer Ricardo. "Who got what from social policy reforms in Mexico? : the redistributive potential of changes in the tax/benefit system between 1994 and 2012." Thesis, University of Bath, 2015. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.669037.

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Social policy has been transformed in Mexico during the last two decades. Social insurance programmes on which welfare provision was based throughout the twentieth century have been retrenched and new social assistance programmes have been introduced and expanded. This thesis aims to reveal the redistributive potential of these social policy reforms. The research maps the changes in the welfare policy architecture and estimates their vertical and horizontal redistributive effects. The study identifies the winners and losers of the reform process, the specific changes in the structure of the ar
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Books on the topic "Tax potential"

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Hammond, Peter J. Project evaluation by potential tax reform. Institute for Mathematical Studies in the Social Sciences, Stanford University, 1985.

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Arthur Andersen & Co., ed. For potential investors: Danish tax issues. Arthur Andersen & Co, 1991.

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Cashell, Brian. Potential macroeconomic effects of a capital gains tax cut. Congressional Research Service, Library of Congress, 1992.

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Olson, Gary S. United States Department of Treasury tax reform proposal: An analysis and its potential impact on Michigan. Senate Fiscal Agency, 1985.

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Florida. Legislature. Senate. Finance, Tax & Claims Committee. The homestead exemption: The fiscal impact of potential changes. The Committee, 1986.

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Zimmerman, Dennis. Tax reform: Its potential effect on the state and local sector. Library of Congress, Congressional Research Service, 1987.

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Commission, European, ed. Tax provisions with a potential impact on environmental protection: Final report. Office for Official Publications of the European Communities, 1997.

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Board, Montana Economic Development, and Montana Coal Board, eds. Report on potential uses of Coal Tax Trust Fund for economic development. Montana Economic Development Board], 1985.

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Bebi, Hoster. Value added tax (VAT) in SADC: Potential impact : case studies of Namibia & South Africa. Namibian Economic Policy Research Unit, 2001.

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Michigan. Legislature. Senate. Fiscal Agency., ed. President Reagan's tax reform proposal: An analysis and its potential impact on Michigan. Senate Fiscal Agency, 1985.

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Book chapters on the topic "Tax potential"

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Walters, Lawrence C. "Estimating Property Tax Revenue Potential." In A Primer on Property Tax. Blackwell Publishing Ltd, 2012. http://dx.doi.org/10.1002/9781118454343.ch10.

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Lavrov, Alexei M., Alexei G. Makushkin, L. N. Bogdanov, et al. "Territorial Structure of Tax Potential." In The Fiscal Structure of the Russian Federation: Financial Flows Between the Center and the Regions. Routledge, 2024. http://dx.doi.org/10.4324/9781003573005-3.

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Nath, Shyam, and Yeti Nisha Madhoo. "Local Tax Potential in an Urban Setting." In Vanishing Borders of Urban Local Finance. Springer Nature Singapore, 2022. http://dx.doi.org/10.1007/978-981-19-5300-2_10.

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Al Banjari, Muhammad Bawazier, and Arief Rahman. "A Systematic Literature Review: Carbon Tax Potential." In Studies in Big Data. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-83911-5_45.

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Caragata, Patrick James. "The Revenue Potential of the New Zealand Tax System." In The Economic and Compliance Consequences of Taxation. Springer US, 1998. http://dx.doi.org/10.1007/978-1-4615-5695-4_5.

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Davies, James B., and David G. Duff. "6. Wealth Tax Proposals: Distributional Impacts and Revenue Potential." In Issues in the Taxation of Individuals, edited by Allan Maslove. University of Toronto Press, 1994. http://dx.doi.org/10.3138/9781487579760-008.

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Turkten, Hatice, Cagatay Yildirim, Makbule Nisa Mencet Yelboga, and Cansu Kadakoglu. "Assessing the Effects of Potential Carbon Tax Implementation on Agricultural Product Markets." In Agricultural Economics and Climate Change. Nobel Tip Kitabevleri, 2024. http://dx.doi.org/10.69860/nobel.9786053359432.11.

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Carbon pricing is a broad phrase for strategies that price CO2 emissions to modify behavior and reduce emissions. Also, it is an economic strategy that utilizes a market system to trade emission allowances. The methods have the potential to effectively reduce emissions in different sectors. The agriculture sector poses distinct problems and opportunities for mitigation. Agricultural greenhouse gas (GHG) emissions mostly comprise non-CO2 gases, particularly methane and nitrous oxide, which originate from crop cultivation and livestock operations. The objective of this study is to evaluate the i
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Braunerhjelm, Pontus, and Magnus Henrekson. "Tax Policy to Stimulate Innovation and Entrepreneurship." In International Studies in Entrepreneurship. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-42756-5_5.

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AbstractTaxation, undeniably one of the most influential tools at a policymaker’s disposal, plays a pivotal role in stimulating innovation and entrepreneurship. As such, we dedicate here a separate chapter to tax policy and the effects it can have. The tax structure influences not only the overall volume of innovative entrepreneurship, but also the channels through which it wields its impact. Tax rules and tax rates determine the extent to which net return differs from gross return for potential entrepreneurs and other actors in the collaborative innovation ecosystem.
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Brown, Catherine A. "The Potential for Discriminatory Tax Treatment Based on Domestic Law." In Non-discrimination and Trade in Services. Springer Singapore, 2017. http://dx.doi.org/10.1007/978-981-10-4406-9_7.

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Musayev, Akif, Shahzade Madatova, and Samir Rustamov. "Mamdani-Type Fuzzy Inference System for Evaluation of Tax Potential." In Recent Developments and the New Direction in Soft-Computing Foundations and Applications. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-75408-6_39.

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Conference papers on the topic "Tax potential"

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Shifler, David A. "The Effects of Fuel Dye on the Hot Corrosion Resistance of Marine Gas Turbine Materials." In CORROSION 2001. NACE International, 2001. https://doi.org/10.5006/c2001-01167.

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Abstract Requirements by the U.S. Internal Revenue Service (IRS) have specified red dye to be added to all Navy fuels to identify all tax-exempt diesel fuel regardless of sulfur content. Because shipboard acceptance of NATO F-76 fuel is based on visual inspection that is complicated by use of the dye and because of the concern within the Navy over the potential for engine damage, the EPA has grant a discretionary waiver from using red-dyed NATO F-76 fuel. This paper examines anticipated coated Navy marine gas turbine materials in low-velocity, atmospheric-pressure burner rigs (LVBR) tests to d
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Morris, Kevin. "“All Fouled Up” – An Innovative Solution." In SSPC 2015 Greencoat. SSPC, 2015. https://doi.org/10.5006/s2015-00040.

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Abstract Within the Wastewater Treatment process the growth of soft fouling materials (algae) create problems such as Total Suspended Solids issues, false BOD readings, clogged pumps and reduced flow rates through the weirs of clarifiers. Furthermore, dead or dying algae can cause additional odor concerns. This phenomenon has cost municipalities and tax payer’s untold amounts of money due to the required maintenance dollars spent to correct this problem. This paper will present the readers with a view of some of the previous methods used to correct this problem and the effects caused by these
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Lee, Joohwa, Haryn Park, Bogdan Dorneanu, Jin-Kuk Kim, and Arellano-Garcia Harvey. "Decarbonized Hydrogen Production: Integrating Renewable Energy into Electrified SMR Process with CO2 Capture." In The 35th European Symposium on Computer Aided Process Engineering. PSE Press, 2025. https://doi.org/10.69997/sct.152295.

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Electrified steam methane reforming has emerged as a promising technology for electrifying the hydrogen production process industries. Unlike conventional fossil fuel-based steam methane reforming, the electrified steam methane reforming process relies exclusively on electrical heating, eliminating the need for fossil fuel combustion. Beyond that, however, significant amounts of electricity required for the electrified process should be imported from the renewable energy-based system rather than fossil fuel-based grid electricity to have an environmental advantage over the conventional process
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Ivanov, Viktor V., Natalia V. Pokrovskaia, and Nadezhda A. Lvova. "Tax Potential of a State: Development Factors." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.15.

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Riadi, RM, Akhyar Akhyar, and Abdul Amin. "Potential Market Service Tax in Pekanbaru City, Indonesia." In Proceedings of the 1st International Conference on Economic and Education, ICON 2021, 14 - 15 December 2021, Padang-West Sumatra, Indonesia. EAI, 2022. http://dx.doi.org/10.4108/eai.14-12-2021.2318324.

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Dinar Primacita, Naufalia, and Khoirunurrofik. "Potential Implementation of Goods and Services Tax as a Substitute of Value Added Tax in Indonesia." In 4th Sriwijaya Economics, Accounting, and Business Conference. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0008437301020111.

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Kolesnikova, O. S., and O. A. Tsepelev. "TAX POTENTIAL OF THE SHADOW SECTOR OF ECONOMY OF THE REGION." In CONTEMPORARY ECONOMIC PROBLEMS OF RUSSIA AND CHINA. Amur State University, 2021. http://dx.doi.org/10.22250/medprh.38.

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The paper analyzes the economic essence of the tax potential of the shadow sector of the regional economy. This indicator is calculated for the Amur Region. It has been established that a significant part of the tax payments of the Amur Region is concentrated in the shadow sector of the economy, however, the orientation towards optimal taxation will allow the region to increase the level of use of its tax potential.
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Klimenteva, N. M., and V. E. Uliankin. "Tax amnesty as an instrument of tax policy to strengthen financial potential: historical aspect and foreign experience." In General question of world science. "Наука России", 2018. http://dx.doi.org/10.18411/gq-30-11-2018-16.

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Kuzmenko, H. I. "Increasing the effectiveness of information support for assessing the tax burden and tax potential of economic entities." In Accounting, taxation, analysis and audit: current state, problems and prospects for development. Chernihiv Polytechnic National University, 2020. http://dx.doi.org/10.25140/978-617-7571-98-7-2020-101-103.

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Kharonovich, Tsakaev Alkhozur, and Usman Abdul-Azievich Rassukhanov. "Regional Tax Potential Under Increased External Shocks: Problems And Opportunities." In International Conference on Social and Cultural Transformations in the Context of Modern Globalism. European Publisher, 2021. http://dx.doi.org/10.15405/epsbs.2021.11.208.

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Reports on the topic "Tax potential"

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Pentelow, Lindsay. UK tax valuation and potential wealth tax. CAGE, 2020. http://dx.doi.org/10.47445/146.

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van 't Riet, Maarten, and Arjan Lejour. Tax Treaty Shopping and Developing Countries: Serious Potential for Tax Revenue Losses. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.052.

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Analysis of the international network of double tax treaties reveals a large potential for tax avoidance. Developing countries are not, on average, more likely to suffer from tax revenue losses than other countries. Yet, this average masks that several countries, such as Bangladesh, Egypt, Kenya, Indonesia, Uganda and Zambia, are all vulnerable to substantial potential losses of withholding tax revenue by treaty shopping. The treaties responsible for this are referred to as potentially aggressive tax treaties. This is concluded by two Dutch economists and tax scholars, in a study commissioned
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Sarin, Natasha, and Lawrence Summers. Shrinking the Tax Gap: Approaches and Revenue Potential. National Bureau of Economic Research, 2019. http://dx.doi.org/10.3386/w26475.

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Sarin, Natasha, and Lawrence Summers. Understanding the Revenue Potential of Tax Compliance Investment. National Bureau of Economic Research, 2020. http://dx.doi.org/10.3386/w27571.

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Wiser, Ryan, and Mark Bolinger. Federal Tax Incentives for PV: Potential Implications for ProgramDesign. Office of Scientific and Technical Information (OSTI), 2006. http://dx.doi.org/10.2172/883117.

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Santoro, Fabrizio, Celeste Scarpini, and Stephen Okika. he Potential of Digital ID Systems for Tax Administration: The Case of Ghana. Institute of Development Studies, 2024. https://doi.org/10.19088/ictd.2024.114.

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Digital identification systems (DIS) have great potential for strengthening tax administration. This paper examines the practical implications of integrating DIS with tax administration in Ghana. Studying system integration and data sharing between the Ghana Revenue Authority and the National Identification Agency, we evaluate the impact of replacing taxpayer identification numbers (TINs) with personal identification numbers (PINs) linked to a Ghana Card. By analysing administrative data and surveying 1,000 businesses in Accra, the study investigates registration patterns, tax perceptions and
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Ananat, Elizabeth, and Irwin Garfinkel. The Potential Long-Run Implications of a Permanently-Expanded Child Tax Credit. National Bureau of Economic Research, 2024. http://dx.doi.org/10.3386/w32870.

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Kuhn, Katharina, Frederik Heitmüller, Martin Hearson, and Tovony Randriamanalina. The International Tax Regime Complex: Understanding Change in Global Tax Governance. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2025.034.

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Following a landmark vote in the UN General Assembly in December 2023, negotiations are under way to establish a UN Framework Convention on tax. While the UN already plays a role in international tax cooperation, this convention’s scope extends beyond its existing mandate and into policy areas where the OECD has historically held sway. This introduces potential risks, including duplication of effort and competition between institutions, and incoherence in international tax policy. However, it is not certain that these risks will materialise. The ultimate outcome will depend on interactions bet
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Santoro, Fabrizio, Celeste Scarpini, and Stephen Okiya. The Potential of Digital ID Systems for Tax Administration: the Case of Ghana. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2025.011.

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Growing interest in building digital public infrastructure stems from the belief that robust digital identification systems (DIS) can drive significant development gains. Foundational DIS provide unique identifiers to manage identity data across public and private transactions (World Bank 2024). They enable governments to integrate data, facilitating improvements in taxation, public financial management, and social protection. In low-income countries (LICs) DIS can enhance taxpayer registration by linking individuals to verified IDs, reducing errors and reliance on self-reporting (Santoro, Pri
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Santoro, Fabrizio, Laura Munoz, Wilson Prichard, and Giulia Mascagi. Digital Financial Services and Digital IDs: What Potential do They Have for Better Taxation in Africa? Institute of Development Studies (IDS), 2022. http://dx.doi.org/10.19088/ictd.2022.003.

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New digital technologies are now being widely used in Africa and lower-income countries (LICs). This has had an impact on tax administration, which has been increasingly digitised. Specifically Digital Financial Services (DFS) and digital IDs can improve tax administration. They have the potential to identify taxpayers more easily, communicate with them better, enforce and monitor compliance, and reduce compliance costs. While the potential is clear, existing literature indicates some of the barriers. Take-up of digital technology is still low due to barriers. Also, when taking up the technolo
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