Relevant bibliographies by topics / Taxation methods

Contents

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

Academic literature on the topic 'Taxation methods'

Author: Grafiati
Published: 3 June 2025
Last updated: 31 July 2025

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Journal articles on the topic "Taxation methods"

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Frecknall-Hughes, Jane. "Research Methods in Taxation History." Review of Behavioral Economics 3, no. 1 (2016): 5–20. http://dx.doi.org/10.1561/105.00000041.

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Dagan, Nir, Roberto Serrano, and Oscar Volij. "Feasible implementation of taxation methods." Review of Economic Design 4, no. 1 (1999): 57–72. http://dx.doi.org/10.1007/s100580050026.

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Dare, William H., Paul R. Goebel, and Carl H. Isett. "Addressing appraisal drift in property taxation : alternatives to traditional taxation methods." Journal of Property Tax Assessment & Administration 10, no. 1 (2013): 21–43. https://doi.org/10.63642/1357-1419.1149.

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Żuk, Krzysztof. "METHODS OF PREVENTING DOUBLE TAXATION IN THE AREA OF PERSONAL INCOME TAXATION INCLUDING THE RULES OF FREE MOVEMENT OF WORKERS." International Journal of Legal Studies ( IJOLS ) 5, no. 1 (2019): 389–403. http://dx.doi.org/10.5604/01.3001.0013.3245.

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In European Union countries, income from hired labor is taxed in the country in which the work is done. Regardless of this, taxpayers who are subject to unlimited tax liability in Poland are obliged to settle this income also in Poland. To avoid double taxation of the same income, double taxation conventions are concluded between countries. They provide for two methods of avoiding double taxation: the exclusion method with progression and the method of proportional deduction (credit, tax credit). Certain double taxation conven-tions concluded by Poland, exempt from taxation in Poland the incom
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Kireyenko, A. P. "Methods of investigating taxation in today’s foreign literature." Journal of Tax Reform 1, no. 2-3 (2015): 209–28. http://dx.doi.org/10.15826/jtr.2015.1.2.013.

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Шамсудинова, П. А., А. Г. Самедова, А. М. Иманова, and М. Г. Раджабова. "Improving accounting and taxation methods in small businesses." Экономика и предпринимательство, no. 3(128) (May 13, 2021): 648–52. http://dx.doi.org/10.34925/eip.2021.128.3.127.

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В работе отражены особенности учета и налогообложения субъектов малого предпринимательства. Проведен анализ положительных и отрицательных сторон введенных налоговых льгот и льгот по ведению бухгалтерского учета, в том числе при применении субъектами малого предпринимательства специальных налоговых режимов. The work reflects the peculiarities of accounting and taxation of small businesses. The analysis of the positive and negative aspects of the introduced tax benefits and benefits for accounting, including when small businesses apply special tax regimes.
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Grigorash, E. V., S. A. Li, O. A. Popova, and A. V. Voronova. "LAND TAXATION METHODS IN RUSSIA AND OTHER COUNTRIES." Вестник Алтайской академии экономики и права 2, no. 4 2023 (2023): 178–83. http://dx.doi.org/10.17513/vaael.2782.

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Evtushenko, N. O. "Taxation risks and the system of their management." Bulletin of the Dnipropetrovsk University. Series: Management of Innovations, no. 6 (March 16, 2016): 68–77. https://doi.org/10.15421/191607.

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The paper is devoted to the study of the current state of taxation system in the period of its reform and to further designs in the field of fundamental bases of taxation. The purpose of writing this article is an in–depth study of the nature, the essence of risks in the sphere of taxation, consideration of the content of the system of the risk management and substantiation of conceptual bases of the efficiency of the taxation risk management by introducing a systematic approach under conditions of a large share of the shadow economy. The study was conducted with the use of the methods of dedu
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du Preez, Hanneke. "Constructing the Fundamental Principles of Taxation through Triangulation." ATA Journal of Legal Tax Research 16, no. 2 (2018): 25–45. http://dx.doi.org/10.2308/jltr-52190.

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ABSTRACT Taxation principles were applied as early as 4000 BC in Sumer. The formulation of recognized taxation principles commenced formally with Adam Smith in 1776. He called them the four maxims of taxation. The principles formulated by Smith were grounded in his observations and personal experiences of the world. After Smith, several individuals, committees, and reviews added their ideas to the principles of taxation. The question discussed in this paper is whether these principles formulated through the years are scientifically grounded. In order to ground the principles scientifically, th
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Баркинхоев, М. М. "Money management research methods." Экономика и предпринимательство, no. 5(118) (June 11, 2020): 1191–95. http://dx.doi.org/10.34925/eip.2020.118.5.248.

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Налоговая система страны является основой формирования и развития социальноэкономической базы. Налогообложение является важнейшим фискальным инструментом в системе государственного управления. Посредством формирования и применения основ налоговой системы, государство может воздействовать на отдельные секторы экономики и на финансовое положение отдельных микро-акторов. С начала 1990-х гг. в России были заложены правовые основы ныне действующей налоговой системы, определяющие основные принципы и общую структуру системы налогов -основного источника доходов бюджетов государства. В данной статье пр
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Dissertations / Theses on the topic "Taxation methods"

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Ayatakshi, Sukanya. "SMEs and environmental taxation : a mixed methods analysis." Thesis, Bournemouth University, 2012. http://eprints.bournemouth.ac.uk/20987/.

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The aim of the study is to understand the perceptions of small and medium-sized enterprises (SMEs) towards environmental taxation in UK. The study is based on the premise that environmental taxes are applicable to SMEs just as they are applicable to larger businesses because SMEs operate in almost all sectors of the economy. However, given the unique characteristics of SMEs including constraints of resources and often managed by one owner-manager, it remains to be seen how SMEs cope with the challenges of environmental taxation. An extensive literature review is undertaken to provide a clear b
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Janicki, Eric A. "Facing the Innevitable: A Study of the Estate Tax and Effective Planning Methods For the Middle Class." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/499.

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The Estate Tax is a toll that is imposed on the assets of a deceased individual in the United States. This tax, often dubbed the “death tax,” has been a source of great conflict in American politics for generations. The tax seems to ebb and flow with political tides, military conflicts, and societal trends. Because of this, it is often hard to make a solid plan for your future, and for the future of your children. This problem could not be more evident than in the last ten years. The estate tax exemption, or the amount of assets that is exempt from tax, has been changing almost every year for
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Gutuza, Tracy. "An analysis of the methods used in the South African domestic legislation and in double taxation treaties entered into by South Africa for the elimination of international double taxation." Doctoral thesis, University of Cape Town, 2013. http://hdl.handle.net/11427/4628.

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Includes abstract<br>Includes bibliographical references.<br>This thesis adds to the body of literature exploring the policy principles of equity and neutrality, as applied in the context of methods relieving international double taxation and in the context of a recently opened and developing economy.
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Ілляшенко, Костянтин Вікторович, Константин Викторович Ильяшенко, Kostiantyn Viktorovych Illiashenko та А. А. Воробйова. "Перспективні методи управління податковим навантаженням на підприємства". Thesis, ТОВ «ДД «Папірус», 2013. http://essuir.sumdu.edu.ua/handle/123456789/37352.

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Існуюча сьогодні в Україні фінансова модель дозволяє із впевненістю стверджувати, що податковій системі країни значною мірою належить визначальна роль фактору економічного росту, покращення інвестиційного клімату та зростання добробуту громадян. Офіційні положення сучасної економічної теорії визначають у якості важливої передумови створення та ефективного функціонування податкової системи узгодження інтересів платників податків та держави. Тому пошук оптимальної моделі оподаткування, яка б максимально задовольняла інтереси платника і держави був і є одним із пріоритетних завдань державної ді
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Allegretti, Ivan. "A concentração da incidência nos tributos cumulativos e a neutralidade em relação ao mercado." Universidade de São Paulo, 2013. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-09012014-113700/.

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Em todo o mundo, o imposto sobre valor agregado vem tomando o lugar dos tradicionais impostos sobre vendas. A razão está em que este método de tributação evita o efeito cumulativo, ao tributar apenas o valor adicionado em cada etapa da produção. No Brasil, por causa da sonegação fiscal em alguns setores da economia, e dos problemas de concorrência dela decorrentes, o Governo introduziu os métodos de apuração de tributos denominados de \"substituição tributária\" e \"incidência monofásica\". Estes dois métodos são chamados em conjunto de sistemáticas de concentração da incidência, porque buscam
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Johannemann, Ulf. "Entwicklung und Stand der unitary taxation method /." Münster : Lit, 1998. http://www.gbv.de/dms/spk/sbb/recht/toc/278101658.pdf.

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Яковенко, С. М., та S. M. Iakovenko. "Пути совершенствования налогового контроля на примере УФНС по Свердловской области : магистерская диссертация". Master's thesis, б. и, 2020. http://hdl.handle.net/10995/94158.

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Магистерская диссертация посвящена направлениям совершенствования налогового контроля на примере УФНС по Свердловской области. Выпускная квалификационная работа состоит из введения, трех глав, заключения, списка использованных источников и приложений. В первой главе рассмотрены теоретические аспекты организации налогового контроля. Во второй главе проведен анализ и оценка контрольной работы и администрирования налогов в УФНС по Свердловской области. Третья глава посвящена направлениям совершенствования налогового контроля.<br>The master's thesis is devoted to the directions of improving tax co
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Pons, Damien. "Mise en place d’enquêtes par préférences déclarées dans le cadre de projets d’étude relatifs au secteur des transports de personnes." Thesis, Lyon 2, 2011. http://www.theses.fr/2011LYO20142.

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Les enquêtes préférences déclarées (EPD) reposent sur des mises en situation hypothétiques. Face à une situation de choix construite de toute pièce par l’analyste, chaque répondant doit déclarer le choix qu’il ferait s’il y était confronté en réalité. Chaque situation se présente comme la combinaison de plusieurs paramètres. Face à chacune des diverses situations qui lui sont présentées successivement, l’enquêté va devoir faire le choix de celles lui convenant le mieux. Au fil du questionnaire, ses réponses révèleront l’importance qu’il donne à chaque paramètre et contribueront à une meilleure
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Ray, Rosalind. "The Relationship Between Georgia Public School Educational Funding Sources and Academic Achievement." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5407.

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In the United States, state educational finance systems are required to ensure that every student obtains an adequate and equitable education. The purpose of this quantitative study was to evaluate the financial management aspect of public funding and the consequences of Georgia's reliance on local property tax revenue for financing its public school districts and attaining student academic achievement outcomes. The research questions examined whether there was a difference in student academic achievement levels of economically disadvantaged (ED) students based on the total 8th grade student p
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Balabán, Jaroslav. "Stálá provozovna v ČR a její zdaňování." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224424.

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The Diploma Thesis „Permanent Establishment in the Czech Republic and its Taxation“ deals with the issue of double taxation focusing on the income of the permanent establishment. The first part of the thesis is focused on theoretical knowledge of an international double taxation, concept of agreements for the avoidance of double taxation, definition of the term „Permanent establishment“ and the taxation of permanent establishment. The second part is aimed at analysis Article 5 of Agreements for the avoidance of double taxation. The third part comprehends a model examples of the resident of Slo
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Books on the topic "Taxation methods"

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Cook, Philip S. Taxing forest property: Analysis of alternative methods and impacts in Idaho. Idaho Forest, Wildlife and Range Policy Analysis Group, University of Idaho, 2001.

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Callan, Tim. Taxing imputed income from owner occupation: Distributional implications of alternative methods. Economic and Social Research Institute, 1992.

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Junkernheinrich, Martin. Reform des Gemeindesteuersystems. Analytica, 1991.

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Blomquist, Nils Sören. Tax reform evaluation using nonparametric methods: Sweden 1980-1991. National Bureau of Economic Research, 1998.

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Sutherland, William R. Inventories: Methods, valuation and uniform capitalization rules. Edited by Wiese Donald C. Commerce Clearing House, 1988.

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DeBraal, J. Peter. Taxes on U.S. agricultural real estate, 1890-1991, and methods of estimation. U.S. Dept. of Agriculture, Economic Research Service, 1993.

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DeBraal, J. Peter. Taxes on U.S. agricultural real estate, 1890-1991, and methods of estimation [microform]. U.S. Dept. of Agriculture, Economic Research Service, 1993.

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DeBraal, J. Peter. Taxes on U.S. agricultural real estate, 1890-1991, and methods of estimation [microform]. U.S. Dept. of Agriculture, Economic Research Service, 1993.

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DeBraal, J. Peter. Taxes on U.S. agricultural real estate, 1890-1991, and methods of estimation [microform]. U.S. Dept. of Agriculture, Economic Research Service, 1993.

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DeBraal, J. Peter. Taxes on U.S. agricultural real estate, 1890-1991, and methods of estimation [microform]. U.S. Dept. of Agriculture, Economic Research Service, 1993.

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Book chapters on the topic "Taxation methods"

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Shapiro, Eric, David Mackmin, and Gary Sams. "Taxation." In Modern Methods of Valuation. Estates Gazette, 2019. http://dx.doi.org/10.1201/9781315145419-20.

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Gashenko, Irina V., Yuliya S. Zima, and Armenak V. Davidyan. "Principles and Methods of Taxation." In Optimization of the Taxation System: Preconditions, Tendencies and Perspectives. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-030-01514-5_4.

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Palokangas, Tapio. "Optimal Factor Taxation with Credibility." In Computational Methods in Applied Sciences. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-29082-4_12.

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Phillips, John S. "Methods for Elimination of Double Taxation." In Tax Treaty Networks 1991. Routledge, 2021. http://dx.doi.org/10.4324/9781315075631-24.

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Washizu, Ayu, and Satoshi Nakano. "An Assessment of Carbon Taxation by Input–Output Analysis: Upstream or Downstream?" In Economics, Law, and Institutions in Asia Pacific. Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-6964-7_9.

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Abstract To analyze the ripple effects of CO2 emissions from the introduction of renewable energy power plants, this study developed input–output tables for analysis of next-generation energy systems (IONGES). The results revealed that the environmental benefits obtained from investing in power plants of the same capacity vary significantly depending on the type of renewable energy. Using the IONGES, under assumptions of three carbon taxation methods (upstream, midstream, and downstream), we calculated the taxable CO2 emissions induced when producing each good or service and estimated the carb
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Neckář, Jan. "Zvláštní způsoby zdanění a inkaso veřejných rozpočtů u daně z přidané hodnoty." In Interakce práva a ekonomie. Masaryk University Press, 2021. http://dx.doi.org/10.5817/cz.muni.m210-9934-2021-2.

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In addition to the standard method of taxation, the Value Added Tax Act regulates two specific methods introduced in order to reduce VAT fraud – the regime of transferred tax liability (reverse charge) and the so-called special method of securing of the tax. In the following text, the specifics of the value added tax administration depending on the statutory (or voluntarily chosen) method of taxation and the related effects on the collection of public budgets will be pointed out. An integral part is pointing out the effects of the chosen method of taxation on tax subjects, either on the part o
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Larsson, Jesper, and Eva-Lotta Päiviö Sjaunja. "Trade, Taxation, and Population." In Self-Governance and Sami Communities. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-87498-8_4.

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AbstractThe chapter presents three main variables that impacted how and why Sami land use changed in the early modern period. The first one is trade, that gained importance in the seventeenth century with fundamental changes in its infrastructure. Sami households accumulated a surplus in their growing herds of domesticated reindeer. The other variable is taxation and it was a complicated task for the government. They tried different methods for taxing Sami before they finally decided on a collective tax paid in money in 1695. It meant lowered tax levies and a more predictable tax for individua
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De Sanctis, Fausto Martin. "Tax Misapplication: Sales and Use Taxes and Games Taxation." In Technology-Enhanced Methods of Money Laundering. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-18330-1_7.

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Pulatov, Alisher. "Taxation in the Digital Economy in Uzbekistan." In International Political Economy Series. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-55341-7_9.

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AbstractDigital economy taxation plays a crucial role in the modern globalised world, where digital businesses and transactions are increasingly prominent. As digitalisation continues transforming various aspects of society and the economy, governments face challenges of effectively regulating and taxing digital activities. This chapter focuses on Uzbekistan, exploring the importance of regulating digital businesses and implementing taxation. Here, I aim to understand the significance of digital economy taxation and its implications for Uzbekistan's legal system, business environment, investme
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Gashenko, Irina V., Yuliya S. Zima, and Armenak V. Davidyan. "Ways and Methods of Simplification of the Taxation System with the Help of Informatization for Supporting Small and Medium Business." In Optimization of the Taxation System: Preconditions, Tendencies and Perspectives. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-030-01514-5_16.

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Conference papers on the topic "Taxation methods"

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Mousa, Soha, and Dhabia Al-Mohannadi. "Optimizing Industrial Heat Electrification: Balancing Cost and Emissions." In The 35th European Symposium on Computer Aided Process Engineering. PSE Press, 2025. https://doi.org/10.69997/sct.113100.

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The electrification of industrial heat is a promising pathway for decarbonization, yet challenges persist in balancing capital costs, operating costs, and emissions reduction. While previous studies have assessed electrification through heat integration and graphical methods, these approaches do not inherently determine the optimal hybrid technology configuration. This study introduces an optimization-based framework that systematically evaluates the cost-optimal allocation of electrified and conventional heating technologies. Formulated as a Mixed-Integer Linear Programming (MILP) model and i
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Babadi, Hourissa Soleymani, and Lazaros G. Papageorgiou. "Optimisation of Carbon Capture Utilisation and Storage Supply Chains Under Carbon Trading and Taxation." In The 35th European Symposium on Computer Aided Process Engineering. PSE Press, 2025. https://doi.org/10.69997/sct.194067.

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In recent years, several strategies have been developed to reduce the carbon dioxide (CO2) released into the atmosphere. Carbon Capture, Storage and Utilisation (CCUS) is one of the proposed solutions. However, CCUS systems are expensive to install and operate. Furthermore, most studies in the literature have focused on CO2 utilisation and storage separately, without accounting for the effects of other CO2 emission management strategies. To address this gap, a Mixed Integer Linear Programming (MILP) framework for a supply chain network is developed in this work, incorporating CO2 storage, util
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Marinescu, Daniela, Ioana Ramniceanu, Dumitru Marin, George Maroulis, and Theodore E. Simos. "The Influence of the Income Taxation on the Agent Savings." In COMPUTATIONAL METHODS IN SCIENCE AND ENGINEERING: Advances in Computational Science: Lectures presented at the International Conference on Computational Methods in Sciences and Engineering 2008 (ICCMSE 2008). AIP, 2009. http://dx.doi.org/10.1063/1.3225367.

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Ofiarski, Zbigniew. "Principles of Taxation of Interest Income or Discount on Covered Bonds Issued in Poland." In The XX International Scientific Conference "Functioning of Investments Financed from State Resources and from Other Sources in The Countries of Central And Eastern Europe". Temida 2, 2022. http://dx.doi.org/10.15290/ipf.2022.15.

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The rules of taxation of revenues or income from covered bonds issued in Poland may become a significant barrier to the demand for this category of debt securities and, as a result, considerably limit the capabilities of mortgage banks to grant long-term loans for investment purposes. The present study has analysed and assessed the legislation in force in Poland regarding the scope and methods of taxation of interest and discount on covered bonds as a form of revenue or income earned by their holders. The aim of the study is to present various methods of taxation of these revenues or income, d
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BESUSPARIENĖ, Erika. "SINGULARITY OF SUSTAINABLE TAXATION IN AGRICULTURE." In RURAL DEVELOPMENT. Aleksandras Stulginskis University, 2018. http://dx.doi.org/10.15544/rd.2017.232.

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Agricultural sector is different from industrial or service sectors due to its specific functions, i.e. food function, social function, economic situation on country growth function, environmental function. These functions of agricultural sector include three dimensions (economic, social, environmental), which are closely connected with the conception of sustainable development. Therefore, the taxation system of agricultural sector has been orientated to sustainability. The research direction of sustainable taxation is relevant. This research direction leads to opportunities to find the sustai
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Kovaleva, N. N., and V. A. Fayzulin. "THE VECTORS OF TAX POLICY IN THE FIELD OF PROPERTY TAXATION." In III International Conference ”Science and society - Methods and problems of practical application". Premier Publishing s.r.o., 2018. http://dx.doi.org/10.29013/iii-conf-canada-3-146-147.

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Predko, A. Yu. "Methods of determining and classifying tax risks." In Accounting, taxation, analysis and audit: current state, problems and prospects for development. Chernihiv Polytechnic National University, 2020. http://dx.doi.org/10.25140/978-617-7571-98-7-2020-92-94.

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Vieru, Roman, and Liliana Lazari. "Determination and accounting of the income tax of subject entities of the small and medium-sized enterprises sector." In International Scientific Conference on Accounting ISCA 2023. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/isca2023.09.

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The administration of taxes and fees was one of the main concerns of the state which during the evolution of this system introduced and revised different techniques and methods to achieve its economic and social needs. In this research, the method of taxation of taxpayers from a sector well defined by the legislator, the subject entities of the small and medium enterprises sector, which over time has undergone a certain metamorphosis with regard to some adjustments and additions, is examined. The diversification of the taxation system, its adaptation to the real needs of small entrepreneurs wh
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Waugh, Anne, and Natalie Riediger. "A qualitative analysis of weight stigma rhetoric in sugar-sweetened beverage taxation academic literature." In 10th Annual International Weight Stigma Conference. Weight Stigma Conference, 2024. https://doi.org/10.31076/2024.p5.

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The taxation of sugar-sweetened beverages (SSB) is a widely recommended and implemented public health policy to address “obesity”. However, SSB taxation may also have unintended consequences, including the legitimization or exacerbation of weight stigma. With respect to global calls to end weight stigma in health policy, we sought to qualitatively examine academic literature focused on SSB taxation for elements of weight stigma. We collected 13 scoping reviews that focused on SSB taxation, and then retrieved the articles reviewed, eliminating duplicates, for a total of 176 articles. All articl
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Liscu, Cristina. "Income tax: problematic issues of accounting and taxation." In International student scientific conference "Challenges of accounting for young researchers", 8th Edition. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/issc2024.93.

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The article provides information on income tax, namely some changes in the Tax Code for 2024, as well as problematic tax issues that arise for practicing accountants. When performing this work, methods of comparison, analysis were used. The purpose of this work is to reveal problematic issues that require detailed study. This topic is always relevant in the accounting system, since constant changes in the tax code require detailed attention. The importance of studying this topic is that many accountants are looking for answers to questions regarding taxation, and this article will help to unde
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Reports on the topic "Taxation methods"

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Bak, Ane Karoline, Vanessa van den Boogaard, and Deanndre Chen. A Tax by Any Other Name? Conceptions of Taxation and Implications for Research. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2025.008.

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As taxation has become a prominent issue in international development policy, much research has focused on taxpayers’ perceptions and experiences of taxation using cross-country comparative survey data. However, insufficient attention has been paid to issues related to content validity and the cross-context comparability of tax-related concepts key to analyses of many topics, including relationships between willingness to pay taxes and perceptions of corruption, state legitimacy and public service provision. While serious questions have been raised about the data quality in some quantitative w
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TITOVA, E. FEATURES OF MIGRATION POLICY IN THE JEWISH AUTONOMOUS REGION. Science and Innovation Center Publishing House, 2021. http://dx.doi.org/10.12731/2077-1770-2021-13-4-2-54-70.

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The article reveals the features of the state mechanism for regulating labor migration in the Jewish Autonomous Region. It is noted that labor migration is an integral part of the economic development of the region. The purpose of the study is the peculiarities of solving the problems of optimizing the mechanisms for regulating labor migration in the Jewish Autonomous Region (JAO). The practical significance of the study is underscored by the growing resource requirements of the Jewish Autonomous Region. The importance of attracting labor migrants from the widest list of countries, to increase
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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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Bergeron, Augustin, Arnaud Fournier, John Kabeya Kabeya, Gabriel Tourek, and Jonathan L. Weigel. Using Machine Learning to Create a Property Tax Roll: Evidence from the City of Kananga, DR Congo'. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.053.

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Developing countries often lack the financial resources to provide public goods. Property taxation has been identified as a promising source of local revenue, because it is relatively efficient, captures growth in real estate value, and can be progressive. However, many low income countries do not collect property taxes effectively due to missing or incomplete property tax rolls. We use machine learning and computer vision models to construct a property tax roll in a large Congolese city. To train the algorithm and predict the value of all properties in the city, we rely on the value of 1,654
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Bergeron, Augustin, Arnaud Fournier, John Kabeya Kabeya, Gabriel Tourek, and Jonathan L. Weigel. Using Machine Learning to Create a Property Tax Roll: Evidence from the City of Kananga, D.R. Congo. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.101.

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Governments in the world’s poorest countries face severe revenue constraints. They typically collect less than 10 per cent of GDP in taxes, compared to 25–50 per cent in high-income countries. The literature on state capacity and development argues that inability to collect taxes is at the heart of why low-income countries are as poor as they are. It suggests that the path to economic prosperity may begin with investment in governments’ capacity to collect the tax revenue necessary to provide public goods that enhance productivity. Property taxation is often the primary source of government re
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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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Shehaj, Pranvera, and Martin Zagler. Asymmetric Double Tax Treaties and FDI in Developing Countries: The Role of the Relief Method and Tax Sparing. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.009.

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This study focuses on asymmetric tax treaties and investigates the impact of OECD member states’ double tax relief method and of treaty tax sparing provisions on investments in developing countries, while considering network effects. In addition, it analyses the impact of a residence country’s tax relief method on the source country’s tax policy. Our results suggest that having a treaty between the OECD member state and the developing country, which improves the investor’s conditions in terms of tax burden by changing the unilateral tax relief method, increases FDI to the developing country. T
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Mader, Philip, Maren Duvendack, Adrienne Lees, Aurelie Larquemin, and Keir Macdonald. Enablers, Barriers and Impacts of Digital Financial Services: Insights from an Evidence Gap Map and Implications for Taxation. Institute of Development Studies, 2022. http://dx.doi.org/10.19088/ictd.2022.008.

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Digital financial services (DFS) have expanded rapidly over the last decade, particularly in sub-Saharan Africa. They have been accompanied by claims that they can alleviate poverty, empower women, help businesses grow, and improve macroeconomic outcomes and government effectiveness. As they have become more widespread, some controversy has arisen as governments have identified DFS revenues and profits as potential sources of tax revenue. Evidence-based policy in relation to taxing DFS requires an understanding of the enablers and barriers (preconditions) of DFS, as well as the impacts of DFS.
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Bañez, Emerson. Rethinking Philippine Tax Law for the Digital Economy. Philippine Institute for Development Studies, 2023. http://dx.doi.org/10.62986/pn2023.02.

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The digital economy has been growing unprecedentedly. However, taxing digital transactions has remained a challenge for the government, given the content and structure of the country’s taxation law. This Policy Note proposes a method for tracing, visualizing, and analyzing digital transactions’ value flow. It argues that companies in e-commerce systems are linked through a value chain and the value flows in the digital sector vis-à-vis the degree to which tax law can capture these flows can be modeled as a network structure. Hence, it notes that rendering actors and flows of value as a network
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Occhiali, Giovanni, and Michael Falade. Missing the Forest for the Trees: Ekiti State’s Quest for Forestry Revenue and its Impact on Forest Management. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.039.

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Forests are important socio-economic assets in many low-income countries. However, they are often over-exploited as governments do not sufficiently valorise them, including by taxing them inefficiently. This is the case across Nigeria, where forest management and taxation has been effectively decentralised from the federal government to individual states. In this paper we assess the current forestry tax regime in Ekiti State, one of the eight Nigerian states where forests represent more than 50 per cent of land area, and where forest revenue has been historically relevant. Based on 16 intervie
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