Relevant bibliographies by topics / Tax relations

Contents

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

Academic literature on the topic 'Tax relations'

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

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Journal articles on the topic "Tax relations"

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Farkhutdinov, Ruslan Damirovich. ""Tax reconstruction" in tax legal relations." Налоги и налогообложение, no. 5 (May 2022): 52–61. http://dx.doi.org/10.7256/2454-065x.2022.5.38223.

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The relevance of annual legal changes and the novelty of the application of such norms and definitions in tax legal relations, which are absent in law, predetermines the need to study such a scientific phenomenon as "tax reconstruction". The purpose of the study is regulators that allow protecting the interests of taxpayers by identifying the limits of the impact of public law on the subjects of such legal relations. The methodology was the application of system analysis and synthesis, induction and deduction, a conceptual approach to achieving a reasonable balance of public and private intere
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Krasyukov, A. V. "Property tax relations." Proceedings of Voronezh State University Series Law, no. 1 (2023): 175–81. http://dx.doi.org/10.17308/law/1995-5502/2023/1/175-181.

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Мамбетова, А. А., З. А. Клюкович, and А. К. Мусаелян. "Harmonization of tax relations." Экономика и предпринимательство, no. 4(117) (June 1, 2020): 1253–56. http://dx.doi.org/10.34925/eip.2020.117.4.269.

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В статье представлено исследование налоговых взаимоотношений в системе государственного налогового менеджмента. Анализ осуществлен на основе критической оценки условий, препятствующих принятию оптимальных решений в сфере управления налогообложением. Рассмотрены вопросы налоговой этики или фискальной культуры в российской практике государственного управления, меры, направленные на противодействие коррупции с целью гармонизации экономических интересов государства и налогоплательщиков. Результаты исследования могут быть положены в основу совершенствования стандартизации деятельности налоговых слу
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Aseev, D. V., and N. G. Ohanyan. "PARTICIPANTS OF TAX LEGAL RELATIONS." Vektor nauki Tol'yattinskogo gosudarstvennogo universiteta. Seriya Ekonomika i upravlenie, no. 2 (2021): 5–10. http://dx.doi.org/10.18323/2221-5689-2021-2-5-10.

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The paper considers the reduction in the composition of subjects of tax legal relations because of amendments to Art. 9 of the RF Tax Code. The authors analyze possible consequences caused by the quantity changes in the composition of members of tax legal relations in the taxes and fees legislation and what impact it had on tax legal relations. The paper considers the participants of tax legal relations and the peculiarities of their status. In particular, the paper examines in more detail such subjects as taxpayers, payers of fees, tax agents, largest taxpayers, and a consolidated group of ta
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KАSIANENKO, Liubov M., Nataliа I. ATAMANCHUK, Olena O. BOIKO-SLOBOZHAN, Olena V. SHAKIROVA, and Sergiy O. DANILOV. "Subjects of Tax Relations: Features of Legal Status and Classification." Journal of Advanced Research in Law and Economics 10, no. 7 (2019): 2024. http://dx.doi.org/10.14505/jarle.v10.7(45).11.

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The relevance of the subject matter is conditioned upon the fact that nowadays, both tax law theory and the current tax legislation fail to provide a single, unified definition of the concept of ‘subject of tax relations’. Furthermore, there is no clear criteria for the division of subjects of tax relations into types, which makes it impossible to establish the exact scope of participants in tax relations, and to determine the level of their tax legal personality. The purpose of this paper is to determine the scope of participants in tax relations, to analyze and clarify the legal status of es
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Havrilenko, N. V. "TAX LOGISTICS IN THE STATE TAX RELATIONS MANAGEMENT SYSTEM." Juridical scientific and electronic journal, no. 10 (2023): 325–27. http://dx.doi.org/10.32782/2524-0374/2023-10/77.

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o’g’li, Ibragimov Boburshoh Bohodir. "THEORETICAL AND LEGAL ISSUES OF TAX RELATIONS REGULATION." International Journal of Psychosocial Rehabilitation 24, no. 04 (2020): 3169–77. http://dx.doi.org/10.37200/ijpr/v24i4/pr201427.

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Ahrorov, Zarif, Oleksandr Sharin, Sherkhon Tuychiev, et al. "Tax Relations: Current Thinking and New Realities." E3S Web of Conferences 452 (2023): 05027. http://dx.doi.org/10.1051/e3sconf/202345205027.

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Considering taxes to be the universally recognized regulator of the economy, related ideas on the proper organization of tax relations are being promoted in various scientific papers. The relevance of this problem is caused, firstly, by the choice of a model of tax regulation within the framework of the general economic situation, by thoughts that are about “tax relations”, “principles of taxation”, “mechanism taxation”, “about the nature of the tax”, and secondly the within the framework of the tax system operating in the Republic of Uzbekistan, the instruments of tax relations are characteri
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Burnysheva, Larisa V., and Irina G. Lvova. "Subjects of Tax Legal Relations." Siberian Law Review 16, no. 2 (2019): 228–33. http://dx.doi.org/10.19073/2658-7602-2019-16-2-228-233.

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Blikhar, Mariia. "Specifics of tax-investment relations." Visnik Nacional’nogo universitetu «Lvivska politehnika». Seria: Uridicni nauki 2019, no. 22 (2019): 130–37. http://dx.doi.org/10.23939/law2019.22.130.

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Dissertations / Theses on the topic "Tax relations"

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Hearson, Martin. "Bargaining away the tax base : the north-south politics of tax treaty diffusion." Thesis, London School of Economics and Political Science (University of London), 2016. http://etheses.lse.ac.uk/3529/.

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Developing countries have signed over a thousand tax treaties, at a cost of millions of pounds a year, based on a myth. The predominant legal rationale for so-called ‘double taxation’ treaties is outdated, while the evidence that they attract investment into developing countries is inconclusive. Although the financial gains from tax treaties are split between the treasuries of capital exporting countries and their multinational companies, most of the costs are incurred by the fiscs of capital importing countries. Rational actor models alone cannot explain the diffusion of tax treaties to the g
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Hall, Jeffery. "Show Me the Money: Understanding FATCA- U.S. & CARICOM Relations." Thesis, University of Oregon, 2019. http://hdl.handle.net/1794/24566.

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This study explores the provisions of the United States Internal Revenue Services’ Foreign Account Tax Compliance Act (FATCA) and its demands to increase disclosure and transparency pertaining to the financial data of foreign account holders who are American citizens and corporations. This study specifically analyzes the cultural and economic impact of FATCA on Caribbean nations.
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Wrazen, Céline. "Fiscalité et réciprocité : Vers une mutation des relations entre l'Administration fiscale et le contribuable." Thesis, Lyon 3, 2011. http://www.theses.fr/2011LYO30110/document.

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Essence même des rapports sociaux, la réciprocité est le principe fondamental qui gouverne les échanges entre les êtres humains et qui permet de définir l’équilibre de leurs relations. Protéiforme et fonctionnelle, elle demeure une notion délicate à circonscrire puisqu’elle s’inscrit à la fois dans la coopération et la lutte, qu’il s’agisse de la sociologie ou du droit. Cet équilibre ne peut rimer avec égalité dès lors qu’il s’agit d’étudier les relations entre l’Administration et les usagers. En effet, les individus n’agissent pas sous couvert d’un voile d’ignorance et les Administrations pré
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Steidle, James. "In search of equity: rethinking the residential provincial property tax system in British Columbia /." Burnaby B.C. : Simon Fraser University, 2006. http://ir.lib.sfu.ca/handle/1892/2627.

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Dainoff, Charles A. "OUTLAW HEAVEN: WHY STATES BECOME TAX HAVENS." UKnowledge, 2018. https://uknowledge.uky.edu/polysci_etds/24.

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It is the argument of this dissertation that states become tax havens as a conscious economic development strategy. These states – more properly referred to as "jurisdictions" because some lack the sovereignty of the traditional Westphalian state – do not have the natural resources or the population to pursue more traditional economic development strategies, but they do have the ability to write or implement laws that create a virtual resource: banking secrecy. These jurisdictions are able to carry out this strategy because they tend to be well-governed, stable, and relatively wealthy, making
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Jeong, Moon-Gi. "Local land use choices : an empirical investigation of development impact fees in Florida /." [Tallahassee, Fla.] : Florida State University, 2004. http://etd.lib.fsu.edu/theses/available/etd-07162004-110122.

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Thesis (Ph. D.)--Florida State University, 2004.<br>UMI no. 3156225 - authorized facsimile from the master copy of the original, available from ProQuest/UMI Dissertation Services, Ann Arbor, MI. Includes bibliographical references. Available on the internet.
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Slumkoski, Corey James Arthur. "Prelude to equalization, New Brunswick and the Tax Rental Agreements, 1941-1957." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1999. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape9/PQDD_0015/MQ54647.pdf.

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Vlcek, William B. "Small states and the challenge of sovereignty : Commonwealth Caribbean offshore financial centers and tax competition." Thesis, London School of Economics and Political Science (University of London), 2006. http://etheses.lse.ac.uk/869/.

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The dynamics of inter-state relations and state sovereignty have been disturbed by late-20th century globalisation. Yet the literature on the international system, globalisation and international political economy gives scant attention to the most vulnerable sovereign entities, the small and micro states. One significant exception has been the Commonwealth, with its many small state members. Another is the area of financial crime, and the role of the offshore financial centre (OFC) within global finance. This thesis analyses the efforts of several small Commonwealth states from the Caribbean t
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Fedeli, Silvia. "Essays on public choice : the cases of tax evasion and compliance relations between politicians and public managers." Thesis, University of York, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.286057.

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Van, der Merwe de Vos Wouter. "Taxation of non-residents in South Africa with specific reference to withholding taxes." Thesis, Nelson Mandela Metropolitan University, 2017. http://hdl.handle.net/10948/21296.

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This treatise tests the effectiveness of withholding taxes imposed by the South African tax authorities with respect to amounts paid from a South African source to a non-resident in respect of interest, royalties and foreign entertainers and sportspersons. The first research objective discusses the alignment of the meaning of words and phrases in both the domestic law of South Africa and Double Tax Agreements (DTA.) The second issue outlines whether the DTA supports the domestic law through the waiving of tax claims in favour of the country of source. In last instance the attribution of income
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Books on the topic "Tax relations"

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US GOVERNMENT. Tax treaties. 2nd ed. CCH Inc., 2004.

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White, Thomas R. Domestic relations. American Bar Association, 1995.

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Smith, Ernest H. Federal-provincial tax sharing and centralized tax collection in Canada. Canadian Tax Foundation = Association canadienne d'études fiscales, 1998.

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Wood, Richard J. Family tax law. Vandeplas Publishing, 2010.

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University of Maryland at College Park. Bureau of Governmental Research., ed. Maryland tax policy. Bureau of Governmental Research, School of Public Affairs, University of Maryland, 1991.

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Australian National University. Centre for Research on Federal Financial Relations, ed. Tax reform and the states. Centre for Research on Federal Financial Relations, Australian National University, 1985.

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Illinois Economic and Fiscal Commission., ed. Tax report: Tax base reductions : the fiscal impact of recent changes in federal and state tax law. The Commission, 1986.

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Institute, Pennsylvania Bar, ed. Tax aspects of divorce. The Institute, 1989.

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Mhaske, B. S. Tax sharing in Indian federal system. Harman Pub. House, 1993.

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Zhutaev, Aleksey, Elena Pokachalova, and Mihail Sadchikov. Tax law. INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/2090013.

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The textbook discusses the issues of tax law: the concept and features of tax, its difference from other mandatory payments, the functions of taxation, the system of taxes and fees of the Russian Federation, the concept and essence of tax duty, the procedure for its execution, as well as issues of tax control and liability for violations of legislation on taxes and fees, elements of taxation on taxes and fees to be paid, including in accordance with special taxation regimes, territories with a special taxation procedure, tax rules governing tax relations complicated by a foreign element.&#x0D;
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Book chapters on the topic "Tax relations"

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Björklund Larsen, Lotta. "Exchanges Create Relations." In A Fair Share of Tax. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-69772-7_1.

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Tolstopyatenko, Gennadi, and Dina Osina. "Digitalization of the Tax Sphere in Russia." In Digital International Relations. Springer Nature Singapore, 2023. http://dx.doi.org/10.1007/978-981-99-3467-6_9.

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Fisk, Jonathan M. "The City of Columbia and Property Tax Politics in South Carolina." In Intergovernmental Relations. Routledge, 2022. http://dx.doi.org/10.4324/9781003272441-14.

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Kenyon, Daphne A. "Tax Policy in an Intergovernmental Setting: Is it Time for the U.S. to Change?" In Intergovernmental Fiscal Relations. Springer Netherlands, 1997. http://dx.doi.org/10.1007/978-94-011-5352-2_3.

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White, Lynn T. "Tax collectors and subsidizers shape central-local relations." In Rural Roots of Reform Before China’s Conservative Change. Routledge, 2018. http://dx.doi.org/10.4324/9781351247696-7.

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Wehmeier, Liz Marla. "Intergovernmental Relations in Digitalization Policy: German Tax Administration Between Centralization and Decentralization." In New Perspectives on Intergovernmental Relations. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-61790-4_9.

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AbstractDespite the high hopes associated with public sector digitalization, especially in times of crisis, it does not yet hold up to its potential. Both the negotiation and implementation of digitalization policy presents a challenge for all levels of government, requiring extensive coordination efforts. In general, there are conflicting views if more centralized or decentralized policy processes are more effective for coordination—a tension further exacerbated in the context of digitalization policy within multilevel systems, where the imperative of standardization collides with decentraliz
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Navarro, Mercedes. "The Digitalization of Relations Between Citizens and Tax Administrations." In Biosystems & Biorobotics. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-04305-5_20.

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Perekrestova, Lyubov V., and Elena V. Nadtochiy. "New Opportunities for Harmonizing Tax Relations in the Conditions of Digitalization of the Tax System." In Lecture Notes in Networks and Systems. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-45913-0_18.

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Lips, Wouter. "Conclusion." In Taxation, International Cooperation and the 2030 Sustainable Development Agenda. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-64857-2_11.

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AbstractThis book has been a collaboration between 20 authors who are all working on issues that link taxation with development and emancipation in the Global South in all sorts of different capacities. Together, we have offered ten chapters that explore four relevant themes: global tax governance and developing countries, external assistance for tax capacity building, tax incentives and attracting sustainable investment, and harmful and helpful tax practices for sustainable development. The book paints a picture of the difficulties countries in the Global South face when they participate in i
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Ma, Jun. "Central Government Credibility and Local Tax Efforts: a Game Theoretic Model." In Intergovernmental Relations and Economic Management in China. Palgrave Macmillan UK, 1997. http://dx.doi.org/10.1057/9780230373075_3.

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Conference papers on the topic "Tax relations"

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Фархутдинов, Р. Д. "Tax reconstruction is a new increment of tax legal relations." In XXIII Международная научная конференция «Цивилизация знаний: российские реалии» «Цивилизационные задачи современного правоведения: наука, образование, практика» (стратегическая панель). Crossref, 2022. http://dx.doi.org/10.18137/cz22.2022.83.34.001.

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Актуальность вопроса применения в налоговых правоотношениях понятий и дефиницией, отсутствующих в праве, предопределяет необходимость исследования такого научного феномена. Важным и практически необходимым полагаем определить регуляторы, позволяющие защитить частные интересы сторон в договоре, выявив пределы воздействия публичного права в коммерческом договоре. The relevance of the issue of the application of concepts and definitions that are absent in the law in tax legal relations determines the need to study such a scientific phenomenon. We consider it important and practically necessary to
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"BANK AS A SPECIAL PARTICIPANT OF TAX RELATIONS." In Russian science: actual researches and developments. Samara State University of Economics, 2019. http://dx.doi.org/10.46554/russian.science-2019.10-2-395/398.

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Gogin, Alexandr, Anna Fedorova, and Yulia Smolyak. "Digital Technologies in Tax and Civil Legal Relations." In 1st International Scientific Conference "Legal Regulation of the Digital Economy and Digital Relations: Problems and Prospects of Development" (LARDER 2020). Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210318.003.

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Boldycheva, Alla Gregoryevna. "PROSPECTS FOR THE DEVELOPMENT OF RELATIONS BETWEEN TAX SUBJECTS IN RUSSIA." In Russian science: actual researches and developments. Samara State University of Economics, 2020. http://dx.doi.org/10.46554/russian.science-2020.03-1-127/133.

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The article discusses the features by which each taxpayer will be able to see their own business from the point of view of the tax authorities and to assess the prospects of tax audits. As a result of the digitalization of the Russian tax system, a virtual space is created between the tax authorities and taxpayers, and the economic activities of companies are becoming more transparent for regulatory authorities. The analysis will help enterprises and organizations to correct their actions and avoid moral and material losses.
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Kutaeva, Rabiyat, Larisa Gadzhimuradova, and Ravzanat Alikhanova. "Main Factors of the Tax Control System Development." In VIII International Scientific and Practical Conference 'Current problems of social and labour relations' (ISPC-CPSLR 2020). Atlantis Press, 2021. http://dx.doi.org/10.2991/assehr.k.210322.155.

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Zvereva, Anna, Ravil Akhmadeev, Tatiana Morozova, Olga Bykanova, and Irina Avvakumova. "IMPROVING ACCESS TO ENVIRONMENTAL INFORMATION FOR THE SUBJECTS OF TAX RELATIONS." In 20th International Multidisciplinary Scientific GeoConference Proceedings SGEM 2020. STEF92 Technology, 2020. http://dx.doi.org/10.5593/sgem2020/5.2/s21.034.

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Bortnikov, S. P. "Settlement Agreement In Cases Arising From Public Relations: Example Of Tax Disputes." In Proceedings of the II International Scientific Conference GCPMED 2019 - "Global Challenges and Prospects of the Modern Economic Development". European Publisher, 2020. http://dx.doi.org/10.15405/epsbs.2020.03.143.

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Nishigaki, Yasuyuki, and Hideya Kato. "YARDSTICK COMPETITION AND TAX COMPETITION -INTERGOVERNMENTAL RELATIONS AND EFFICIENCY OF PUBLIC GOODS-." In 5th Economics & Finance Conference, Miami. International Institute of Social and Economic Sciences, 2016. http://dx.doi.org/10.20472/efc.2016.005.020.

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Silova, Elena, Irina Belova, and Daria Bents. "Model of Growth of the Russian Corporations: Impaction of Institutional Factors." In International Conference on Eurasian Economies. Eurasian Economists Association, 2014. http://dx.doi.org/10.36880/c05.00932.

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In modern conditions corporations are a core of economic system and many macroeconomic indicators depend on growth of corporations. Quality and intensity of growth of corporations depend on many factors, both internal, and external. Institutional factors, including efficiency of the contract relations, level of tax burden, quality of corporate institutes have huge impact on growth of corporations. The purpose of this work – to reveal factors of growth of the Russian corporations and to construct models of the Russian corporations’ growth in a branch section. In research the assessment influenc
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Guseva, T. A., E. E. Smetanina, and A. V. Izotov. "Features of the Development of Tax Legal Relations in the Context of Digitalization." In 2nd International Scientific and Practical Conference on Digital Economy (ISCDE 2020). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.201205.095.

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Reports on the topic "Tax relations"

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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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Sahgal, Gayatri. Unpacking Tax Relations in Contexts of Fragility: A Case Study of Somalia. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2024.119.

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This paper examines fiscal relations in contexts of fragility. It focuses on the tax relationship between the post-transitional Somali government and advanced businesses in the telecommunications sector, which emerged during the period of state collapse. The paper poses two specific questions. It asks why such dominant economic players would pay taxes to a state that, per standard tax theory, had limited authority, legitimacy, and capacity to deliver ‘reciprocal returns’ or collective goods and services. Secondly, for a sector that had emerged in the context of statelessness, it interrogates w
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Sahgal, Gayatri. Unpacking Tax Relations in Contexts of Fragility: A Case Study of Somalia. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2024.117.

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The broader tax literature suggests that taxpayers are more likely to pay taxes when states provide ‘reciprocal returns’, including collective public goods and services, basic security, some level of representation, and accountability of public institutions. While such explanations of taxpayers’ willingness to pay taxes are compelling in the context of developed states, they are less applicable to more fragile polities. In such settings, the state typically has low enforcement capacity and struggles to provide security or effectively deliver public goods in an accountable manner. This paper se
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Peschel, Dominik. Reducing Inequality in the People’s Republic of China through Tax and Fiscal Reforms. Asian Development Bank, 2022. http://dx.doi.org/10.22617/wps220008-2.

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Kuhn, Katharina. The International Tax Regime Complex: Understanding Change in Global Tax Governance. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.105.

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Following a landmark vote in the UN General Assembly in December 2023, negotiations are taking place that will lead to a new framework convention on tax. While the UN is not new to international tax cooperation, ambitions for the convention extend beyond the remit of its current expert committee into policy areas where the OECD – in particular – already has a body of work. This creates risks of duplication, competition and incoherence that will depend on how the convention develops, how other organisations react, and how states engage with them. In this paper we draw three main insights from i
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Gallien, Max, Julia Mascagni, Mick Moore, et al. Why Mass Tax Registration Campaigns Do Not Work. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.032.

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In recent years, policymakers and donors have become increasingly interested in the use of mass registration campaigns as a tool to expand the tax nets of lower-income countries. While registering taxpayers is common – and indeed necessary – practice for revenue authorities, these mass campaigns seek to accelerate the process. They typically work through broad-based door-to-door drives or by leveraging third-party data, such as those from national identification authorities or utility providers. Although the use of third-party data is essential to good tax administration, we argue that using t
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Arewa, Moyosore, and Fabrizio Santoro. An Introduction to Digital Tax Payment Systems in Low-and Middle-Income Countries. Institute of Development Studies, 2022. http://dx.doi.org/10.19088/ictd.2022.019.

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National tax administrations are increasingly investing in the digital facilities needed to make it possible for taxpayers to go online both to file their routine tax returns (e-filing) and remit the tax payments due (e-payment). These facilities potentially benefit both taxpayers and tax administrations. This paper first maps the landscape, explaining which filing and payment technologies are used for tax collection in Africa. We then examine why these technologies are not used to their full potential. Some constraints are on the demand side. These include taxpayers’ preferences for cash and
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van de Boogaard, Vanessa, and Najibullah Nor Isak. The Political Economy of Taxation in Somalia: Historical Legacies, Informal Institutions, and Political Settlements. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2025.025.

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Despite significant externally driven efforts to strengthen the reach of the state in recent years, the government of Somalia still has one of the weakest tax capacities in the world, with a tax-to-GDP ratio of about 2 per cent. Many accounts of the tax challenges facing Somalia start with reference to the collapse of the state in 1991, and focus on the conflict and instability that followed. In this paper we draw attention to the historical legacies of weak taxation that predate recent conflict, and analyse the broader political economy of conflict and taxation that limit both the state’s cap
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van den Boogaard, Vanessa, Fabrizio Santoro, Michael Walker, and Tracy Beyuo. Social Protection, Community Participation and State-citizen Relations: Evidence from a Cash Transfer Programme in South-central Somalia. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2025.010.

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Cash transfers are an increasingly popular development intervention. Many studies have focused on the positive impacts of cash transfers on the socio-economic welfare of recipients. Meanwhile, relatively little has been covered regarding when, and under what conditions, cash transfers can have potentially transformative social effects in improving inclusive governance, local development and state-society relations. This study considers whether cash transfers may enable recipients to make informal tax contributions to local community development projects in south-central Somalia.
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Michel, Bob, and Tatiana Falcão. Taxing Profits from International Maritime Shipping in Africa: Past, Present and Future of UN Model Article 8 (Alternative B). Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/ictd.2021.023.

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International maritime shipping is an essential part of global business. Since the establishment of the current international tax regime in the 1920s, there has been a consensus that profits generated by this business are taxable only in the residence state –the state where the shipowners are located. Source states – the port states where business physically takes place – are generally expected to exempt income from international shipping. This standard is currently reflected in Article 8 of the OECD Model and Article 8 (Alternative A) of the UN Model, and is incorporated in the vast majority
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