Relevant bibliographies by topics / Taxi operations

Contents

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

Academic literature on the topic 'Taxi operations'

Author: Grafiati
Published: 14 March 2023
Last updated: 31 July 2025

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Journal articles on the topic "Taxi operations"

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Ogundele, Ayodele Victor, Christopher A. Wojuade Dr., Benedict Boye Ayantoyinbo Dr., and Obasanjo James Babalola. "Examination of the Effects of Commercial Motorcycle Operations on Taxicab Operations in Ogbomoso, South Western Nigeria." Journal of Transportation Engineering and Traffic Management 1, no. 3 (2020): 1–7. https://doi.org/10.5281/zenodo.4090554.

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Effect of commercial motorcycle operation on taxicab operation was examined in this research work. Its elucidated relationship between taxi cab operation and commercial motorcycle operation, examined the effect of commercial motor cycle operation on taxi cab operations and identified the nature of the relationship between commercial motor cycle operation and taxi cab operations. The study area was Ogbomoso using 399 respondents which was determined through Yamane sample size formula. Sampling technique used was accidental sampling technique. Primary data was used while both descriptive and inf
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Mo, Moe Myint, Kyaing, Ko Ko Lwin, and Yoshihide Sekimoto. "Measuring Traffic Congestion Based on the Taxi Operations of Traditional and On-Demand Taxis in Yangon." Journal of Disaster Research 15, no. 3 (2020): 451–60. http://dx.doi.org/10.20965/jdr.2020.p0451.

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The current urbanization and motorization have caused a gradual negative impact on the existing transport infrastructure in Yangon City. Currently, the road network throughout Yangon operates at or above its desired capacity during the peak periods. At present, there are over 62,886 registered taxis operating in Yangon City. These taxis provide two different services to passengers: non-metered taxi (traditionally hailed on the street) service and metered taxi (on demand) service. Private cars and taxis constitute 70% of the modes of transport in Yangon City; this may lead to traffic congestion
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Battiste, Vernol, Michael Downs, and Robert S. McCann. "Advanced Taxi Map Display Design for Low-Visibility Operations." Proceedings of the Human Factors and Ergonomics Society Annual Meeting 40, no. 19 (1996): 997–1001. http://dx.doi.org/10.1177/154193129604001909.

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Conducting gate to gate operations during reduced visibility conditions is a major impediment to scheduled and unscheduled flight operations in the National Airspace System (NAS). Takeoff and landing minima are predicated on aircraft equipage and airport visibility (e.g., at some major airports, operations are terminated when visibility is below 700 ft runway visual range (RVR). Although some aircraft can land with zero-zero visibility, there are no ground or flight deck systems that allow them to taxi under low visibility conditions. A map display system designed to support low visibility tax
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Moroz, D. G., N. O. Bludyan, S. S. Aleksyuk, and R. S. Ayriev. "Problem of Location of Taxi Ranks and Taxi Dispatch Service Operations in Moscow." World of Transport and Transportation 17, no. 3 (2019): 152–69. http://dx.doi.org/10.30932/1992-3252-2019-17-3-152-169.

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The article considers the technological aspects of organization of passenger and baggage transportation by taxi cabs in megacities, referring particularly to the practices of a number of countries.The authors analyze l e g a l regulation and technological development of taxi services in Moscow metropolitan area, including the current system for organizing the work of passenger taxi dispatch services taking into account centralization of information flows in a single city system.An analysis of methods for planning placement of taxi ranks shows that outdated approaches are used to solve that pro
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Da Costa, David Carvalho Teixeira, and Richard De Neufville. "Designing Efficient Taxi Pickup Operations at Airports." Transportation Research Record: Journal of the Transportation Research Board 2300, no. 1 (2012): 91–99. http://dx.doi.org/10.3141/2300-11.

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Persada, Pintanugra. "Calculation Of Aircraft Emission Reduction During The Taxi-Out Phase With The Implementation Of Single Engine Operation At Kertajati Airport." Jurnal Manajemen Bisnis Transportasi dan Logistik 10, no. 2 (2025): 125. https://doi.org/10.54324/j.mbtl.v10i2.1899.

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The aviation sector is estimated to contribute about 2% of total CO2 emissions due to human activities. Increased aviation activity at Kertajati Airport has the potential to increase aircraft gas emissions, making the evaluation of emission reduction strategies very important. The main focus of this research is to analyze the effectiveness of single-engine taxi operations during the taxi-out phase in reducing emissions. Using a hybrid approach that combines Advanced Approach and Sophisticated Approach, this quantitative study examines emissions of Hydrocarbons (HC), Carbon Monoxide (CO), and N
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Ruch, Claudio, Sebastian Hörl, Joel Gächter, and Jan Hakenberg. "The Impact of Fleet Coordination on Taxi Operations." Journal of Advanced Transportation 2021 (December 24, 2021): 1–14. http://dx.doi.org/10.1155/2021/2145716.

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On-demand mobility has existed for more than 100 years in the form of taxi systems. Comparatively recently, ride-hailing schemes have also grown to a significant mode share. Most types of such one-way mobility-on-demand systems allow drivers taking independent decisions. These systems are not or only partially coordinated. In a different operating mode, all decisions are coordinated by the operator, allowing for the optimization of certain metrics. Such a coordinated operation is also implied if human-driven vehicles are replaced by self-driving cars. This work quantifies the service quality a
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Ji, Yuxiong, Yixuan Cao, Yuchuan Du, and H. Michael Zhang. "Comparative Analyses of Taxi Operations at the Airport." Transportation Research Procedia 25 (2017): 2222–32. http://dx.doi.org/10.1016/j.trpro.2017.05.427.

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Wang, Chaojun, Jingwei Wang, Yi Zhang, Jairus Odawa Malenje, and Yin Han. "Optimizing Taxi-Pooling Operations to Enhance Efficiency and Revenue: A Queuing Model Approach." Mathematics 12, no. 20 (2024): 3210. http://dx.doi.org/10.3390/math12203210.

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This study investigates the optimization of taxi-pooling operations using the queuing model, aiming to enhance efficiency and revenue for taxi service platforms. Traditional taxi operations face challenges during peak periods, including inefficiency and increased operational costs. Taxi-pooling, by accommodating multiple passengers with similar travel demands, offers a solution that reduces travel costs, operational expenses, and urban congestion. The study develops an optimization model to balance operational costs and passenger waiting times, identifying the utilization rate of taxis as a cr
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Kim, Han-Joong, and Hojong Baik. "Empirical Method for Estimating Aircraft Fuel Consumption in Ground Operations." Transportation Research Record: Journal of the Transportation Research Board 2674, no. 12 (2020): 385–94. http://dx.doi.org/10.1177/0361198120961033.

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This study proposes a novel procedure for estimating aircraft fuel burn during ground operations using aircraft trajectory data acquired from an airport surface surveillance system. A fundamental assumption employed throughout the study is that aircraft fuel burn on the ground depends on taxi phases and corresponding thrust settings. The computational process is split into three steps: (1) define a taxi phase for each data point by analyzing the trajectory data; (2) find the fuel flow index appropriate for each taxi phase of each engine type from the International Civil Aviation Organization (
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Dissertations / Theses on the topic "Taxi operations"

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Nicholas, Joshua Stephen. "Examination of Taxi Travel Patterns in Arlington County." Thesis, Virginia Tech, 2012. http://hdl.handle.net/10919/32606.

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This research focuses on utilizing the typically overlooked taxi manifest data to analyze taxi operations with respect to transit, and also presents alternative uses for the data in transportation planning. Taxi travel characteristics are explored for Arlington, Virginia, a county containing both urban and suburban qualities. Previous research contends that manifest data can provide valuable quantitative descriptors of taxi travel. This thesis attempts to describe taxi travel by quantifying trip characteristics; the shortcomings of using manifest data are discussed and the results are reported
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SIRIGU, GIUSEPPE. "Planning and reconfigurable control of a fleet of unmanned vehicles for taxi operations in airport environment." Doctoral thesis, Politecnico di Torino, 2017. http://hdl.handle.net/11583/2675463.

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The optimization of airport operations has gained increasing interest by the aeronautical community, due to the substantial growth in the number of airport movements (landings and take-offs) experienced in the past decades all over the world. Forecasts have confirmed this trend also for the next decades. The result of the expansion of air traffic is an increasing congestion of airports, especially in taxiways and runways, leading to additional amount of fuel burnt by airplanes during taxi operations, causing additional pollution and costs for airlines. In order to reduce the impact of taxi ope
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Du, Preez Jacobus Frederick. "The integration of informal minibus-taxi transport services into formal public transport planning and operations - A data driven approach." Master's thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/29885.

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The MiniBus Taxi (MBT) mode is poorly understood by planning and operational authorities, yet plays a big role in the economies of developing countries transporting the workforce to and from their places of employment and offering employment to thousands in the operations of these services, as well as the numerous rank-side services and amenities offered to patrons. In recent years, research focussed on mapping paratransit services, including MBTs, in cities of the developing world has contributed significantly to the understanding of the mode in terms of its spatial extent in its respective s
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Savoy, Steven. "Discretion in accounting for tax reserves: evidence from mergers and acquisitions." Diss., University of Iowa, 2017. https://ir.uiowa.edu/etd/5840.

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I examine the extent to which acquirers exercise discretion in the application of FIN 48 when estimating target tax reserves. By examining the change in target tax reserves recorded through purchase accounting, I am able to hold constant the underlying tax positions, and any changes can be attributed to differences in how the managers of the target and acquirer apply the recognition and measurement principles of FIN 48. For a sample of large public-for-public M&A transactions in which the amount of target tax reserves is observable pre- and post-acquisition, approximately one third (half) of t
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Nessa, Michelle Lynn. "The U.S. tax and financial reporting treatment of foreign earnings and U.S. multinational companies' payout policies." Diss., University of Iowa, 2014. https://ir.uiowa.edu/etd/4706.

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This paper examines the impact of the U.S. tax and financial reporting treatment of foreign earnings on the payouts to shareholders of U.S. multinational companies (MNCs). I find the U.S. tax and financial reporting treatment of foreign earnings weakens the otherwise strong, positive association between foreign earnings and the probability and level of dividend payments, but I do not observe an effect on the probability or level of stock repurchases or on the level of total payout. I also find U.S. MNCs with tax and/or financial reporting incentives to keep their foreign profits reinvested abr
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Fourie, Christine. "A comparative analysis of the meaning of 'mining operations' for income tax purposes." Master's thesis, University of Cape Town, 2017. http://hdl.handle.net/11427/27247.

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The South African ("SA") mining industry played (and continues to play) a pivotal role in the development of the SA economy. It is therefore no surprise that the industry has long been the beneficiary of favourable tax concessions. One of these favourable tax concessions is the 100% capital expenditure allowance. Access to this allowance is dependent on the interpretation of the definition of "mining operations" in section 1(1) of the Income Tax Act, No. 58 of 1962 ("the ITA"). Currently, there is legal uncertainty in SA regarding the meaning of "mining operations". This is so because central
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Zissimos, Ben. "Issues of international tax and trade policy conflict and co-operation." Thesis, University of Warwick, 2003. http://wrap.warwick.ac.uk/2665/.

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Chapter 2, titled "Hotelling Tax Competition" shows how competition among governments for mobile firms can bring about excessive differentiation in levels of taxation and public good provision. Hotelling's Principle of Minimum Differentiation is applied in the context of tax competition and shown to be invalid. Instead, when an equilibrium exists, differentiation of public good provision is maximized. Non-existence of equilibrium, which is possible, is a metaphor for intense tax competition. The chapter also shows that, to some extent, perfect tax discrimination presents a solution to the exis
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Sedláčková, Sylvie. "Operativní a finanční leasing vozidel (účetní a daňový pohled)." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-202041.

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The theme of my thesis The operational and financial leasing of cars (accounting and tax view) is the evaluation of the advantages of these two forms of financing. Firstly there are basic terms and types of leasing after that the situation on Czech leasing trade is evaluated. Subsequently the accounting and tax view on operational and financial leasing is processed. Theoretical knowledge is applied to practical case study, there is evaluated the most optimal form of financing a car.
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Chang, Audrey M. B. A. Massachusetts Institute of Technology. "Balancing tax incentives with operational risks in captive overseas production facilities." Thesis, Massachusetts Institute of Technology, 2009. http://hdl.handle.net/1721.1/49790.

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Thesis (M.B.A.)--Massachusetts Institute of Technology, Sloan School of Management; and, (S.M.)--Massachusetts Institute of Technology, Engineering Systems Division; in conjunction with the Leaders for Manufacturing Program at MIT, 2009.<br>Includes bibliographical references (p. 92-94).<br>Due to the general macroeconomic downturn, many companies have turned to offshoring - sending a function overseas - to reduce production costs. While some companies elect to outsource overseas production to outside companies, many companies choose to keep production in-house and therefore create captive pro
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TURINA, ALESSANDRO. "Information based administrative tax co-operation: consolidating standards, emerging actors and evolutionary perspectives." Doctoral thesis, Università Bocconi, 2013. https://hdl.handle.net/11565/4054337.

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Books on the topic "Taxi operations"

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Britton, Francis E. K. Taxi-based paratransit technology/operations packages in Europe. U.S. Dept. of Transportation, 1986.

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International, Ecoplan. Taxi-based paratransit technology/operations packages in Europe. U.S. Dept. of Transportation, 1986.

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Britton, Francis E. K. Taxi-based paratransit technology/operations packages in Europe. U.S. Dept. of Transportation, 1986.

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Britton, Francis E. K. Taxi-based paratransit technology/operations packages in Europe. U.S. Dept. of Transportation, 1986.

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Britton, Francis E. K. Taxi-based paratransit technology/operations packages in Europe. U.S. Dept. of Transportation, 1986.

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Britton, Francis E. K. Taxi-based paratransit technology/operations packages in Europe. U.S. Dept. of Transportation, 1986.

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Britton, Francis E. K. Taxi-based paratransit technology/operations packages in Europe. U.S. Dept. of Transportation, 1986.

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United States. Congress. House. Committee on the District of Columbia. Subcommittee on Government Operations and Metropolitan Affairs. Taxi industry in the nation's capital: Oversight hearing before the Subcommittee on Government Operations and Metropolitan Affairs of the Committee on the District of Columbia, House of Representatives, Ninety-ninth Congress, second session, on quality and reliability of taxi service in the Washington metropolitan area, January 29, 1986. U.S. G.P.O., 1986.

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United States. Congress. House. Committee on the District of Columbia. Subcommittee on Government Operations and Metropolitan Affairs. Taxi industry in the nationʼs capital: Oversight hearing before the Subcommittee on Government Operations and Metropolitan Affairs of the Committee on the District of Columbia, House of Representatives, Ninety-ninth Congress, second session, on quality and reliabilty of taxi service in the Washington metropolitan area, January 29, 1986. U.S. G.P.O., 1986.

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Hall, M. S. Operational trials with a wheelchair-accessible taxi. Transport and Road Research Laboratory, Vehicle and Systems Assessment Dept., Vehicle Engineering Division, 1986.

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Book chapters on the topic "Taxi operations"

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Yu, Haitao, Tianze Xu, and Randong Xiao. "Identification Method of Taxi Drop-off Location Based on Combination Retrieval." In Uncertainty and Operations Research. Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-5720-0_23.

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Cheng, Shih-Fen, and Thi Duong Nguyen. "TaxiSim: A Multiagent Simulation Platform for Evaluating Taxi Fleet Operations." In Advanced Agent Technology. Springer Berlin Heidelberg, 2012. http://dx.doi.org/10.1007/978-3-642-27216-5_26.

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Wang, Yanxia, He Ding, Haochen Hua, Shaojun Gan, and Xin Wang. "Enhancing Electric Taxi Operations: An Integrated Approach to Order Selection and Charging Decisions." In Communications in Computer and Information Science. Springer Nature Singapore, 2024. https://doi.org/10.1007/978-981-96-0294-0_29.

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Joffe, Gabrielle B., and H. Onan Demirel. "The Use of Digital Human Modeling to Assess Vision Obstruction in Airport Taxi Operations." In Digital Human Modeling and Applications in Health, Safety, Ergonomics and Risk Management. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-61060-8_5.

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Diller, Markus, Johannes Lorenz, and David Meier. "Tax Avoidance and Social Control." In Operations Research Proceedings. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-48439-2_77.

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Uhlig, Harald, and Noriyuki Yanagawa. "Increasing the Capital Income Tax Leads to Faster Growth." In Operations Research ’92. Physica-Verlag HD, 1993. http://dx.doi.org/10.1007/978-3-662-12629-5_138.

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Prananta, Arie Wahyu, Moch Afifuddin, Rahmat Taufikur Rahman, and Anisa Bahar. "Analysis of Social Dynamics and Optimization of Online Motorcycle Taxi Services (We-Trans) in the Application of Bench Marking Using Structural Equation Modeling (SEM), Analytical Hierarchy Process (AHP), and Operations Research Methods (OR)." In Advances in Social Science, Education and Humanities Research. Atlantis Press SARL, 2025. https://doi.org/10.2991/978-2-38476-366-5_89.

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Arkin, Vadim, Alexander Slastnikov, and Svetlana Arkina. "The Comparative Analysis of Different Types of Tax Holidays Under Uncertainty." In Operations Research Proceedings 2008. Springer Berlin Heidelberg, 2009. http://dx.doi.org/10.1007/978-3-642-00142-0_56.

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Farrar, Suzanne. "Operational Use of the Model." In Tax and Optimal Capital Budgeting Decisions. Routledge, 2020. https://doi.org/10.4324/9780429435812-7.

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Dou, Guowei, Lijun Ma, Kun Wei, and Qingyu Zhang. "A Two-Period Carbon Tax Regulation for Manufacturing and Remanufacturing Production Planning." In SpringerBriefs in Operations Management. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-37600-9_3.

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Conference papers on the topic "Taxi operations"

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Alyassi, Shaikha, Malek Masmoudi, and Atidel B. Hadj-Alouane. "A System Dynamics Approach for Assessing the Sustainability Impacts of Pink Fuels in Taxi Transportation in UAE." In 2024 IEEE International Conference on Technology Management, Operations and Decisions (ICTMOD). IEEE, 2024. https://doi.org/10.1109/ictmod63116.2024.10878232.

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Baali, Ilias, Charles Johnson, Dimitri Mavris, and Alexia Payan. "Identification of Dynamic Rollover Precursors for Enhanced Helicopter Flight Data Monitoring (HFDM) Applications." In Vertical Flight Society 81st Annual Forum and Technology Display. The Vertical Flight Society, 2025. https://doi.org/10.4050/f-0081-2025-146.

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Dynamic rollovers represent a major hazard for helicopters during near-ground operations, often resulting in significant aircraft damage and passenger injuries. To improve safety in operations, recent studies have focused on developing a Helicopter Flight Data Monitoring framework to provide data-driven insights on operational safety. This work contributes to that effort by proposing an approach to identify precursors to dynamic rollovers. According to NTSB reports, approximately 60% of such incidents occur during in-flight phases like hover, hover-taxi, or landing. To capture the complex non-
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Huang, Kugan, Huan Xiong, Chun Bao, et al. "Mining urban taxi operation characteristics based on spatio-temporal trajectory data." In 9th International Conference on Electromechanical Control Technology and Transportation (ICECTT 2024), edited by Jinsong Wu and Azanizawati Ma'aram. SPIE, 2024. http://dx.doi.org/10.1117/12.3039819.

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Okuniek, Jan Nikolai, Ingrid Gerdes, Joern Jakobi, et al. "A Concept of Operations for Trajectory-based Taxi Operations." In 16th AIAA Aviation Technology, Integration, and Operations Conference. American Institute of Aeronautics and Astronautics, 2016. http://dx.doi.org/10.2514/6.2016-3753.

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Zheng, Qian, Yiyuan Zhao, and Brian Capozzi. "Taxi Route Conformance Monitoring for Surface Operations." In AIAA Guidance, Navigation, and Control Conference. American Institute of Aeronautics and Astronautics, 2011. http://dx.doi.org/10.2514/6.2011-6384.

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Zheng, Q. Maggie, Yiyuan J. Zhao, and Brian Capozzi. "Taxi route conformance monitoring for surface operations." In 2011 Integrated Communication, Navigation, Surveillance Conference (ICNS). IEEE, 2011. http://dx.doi.org/10.1109/icnsurv.2011.5935394.

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Ma, Linh Van, Shoaib Azam, Farzeen Munir, Moongu Jeon, and Jinho Choi. "Automated Taxi Booking Operations for Autonomous Vehicles." In 2019 13th International Conference on Signal Processing and Communication Systems (ICSPCS). IEEE, 2019. http://dx.doi.org/10.1109/icspcs47537.2019.9008449.

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Horn, Ryan M., and Nelson Brown. "Computer Vision Dataset for Aircraft Taxi Operations." In AIAA SCITECH 2025 Forum. American Institute of Aeronautics and Astronautics, 2025. https://doi.org/10.2514/6.2025-0342.

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Mane, Muharrem, and William Crossley. "Preliminary Cost Feasibility Study of Air Taxi Operations." In 6th AIAA Aviation Technology, Integration and Operations Conference (ATIO). American Institute of Aeronautics and Astronautics, 2006. http://dx.doi.org/10.2514/6.2006-7734.

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Wijnterp, Chris, Paul C. Roling, Wido de Wilde, and Richard Curran. "Electric Taxi Systems: An operations and value estimation." In 14th AIAA Aviation Technology, Integration, and Operations Conference. American Institute of Aeronautics and Astronautics, 2014. http://dx.doi.org/10.2514/6.2014-3266.

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Reports on the topic "Taxi operations"

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Jensen, G. A. Acceptability testing of radioluminescent lights for VFR-night air taxi operations. Office of Scientific and Technical Information (OSTI), 1985. http://dx.doi.org/10.2172/6244176.

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Kang’oro, Dorothy, Fidele Ngerero, and Ignatius Odongo. Using Digital Technologies to Improve Tax Collection – the Case of Togo. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.014.

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The increasing digitalisation of African economies over the past decade, and the spread of mobile money and digital financial services (DFS), present opportunities and challenges to tax administrations in Africa. In principle, the use of digital technologies and expanded use of DFS offer access to new digitised data, increased transparency, and an improved taxpayer experience. However, studies show that tax administrations face important challenges in how best to develop their capacity to use digitised data, and to re-align operations and skills to new digitalised operating models.
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Jul, Ana María. Off-Budget Operations: Report. Inter-American Development Bank, 2006. http://dx.doi.org/10.18235/0011126.

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This study assesses the planning, implementation, programming, budgeting and evaluation of extra budgetary and tax expenditures for Brazil, Chile, Ecuador and Mexico. The off-budget operations of these countries were analyzed against the best practices guidelines defined by the OECD on Off-budget and Tax Expenditures, Budget Transparency, and Corporate Governance of State-Owned Enterprises, as well as the recommendations included in the IMF's fiscal ROSCs. This report was presented at Public Policy Management and Transparency Network's Meeting on Development Effectiveness and Result-Based Budg
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Jul, Ana María. Off-Budget Operations. Inter-American Development Bank, 2006. http://dx.doi.org/10.18235/0006773.

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This presentation was commissioned by the Public Management and Transparency Network of the Regional Policy Dialogue for the 7th Hemispheric Meeting celebrated on May 8th and 9th, 2006. The purpose of the study was to assess the planning, implementation, programming, budgeting and evaluation of extra-budgetary and tax expenditures in four countries in the region, and propose recommendations if necessary. The countries chosen were Brazil, Chile, Ecuador and Mexico, with Mexico being the country in charge of coordinating the study. Over the past few years, countries have recognized the need to t
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Usui, Nobuaki. Penetration of the Self-Assessment System for Income Tax: Half-a-Century's Experience in Postwar Japan. Inter-American Development Bank, 2002. http://dx.doi.org/10.18235/0010379.

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This paper analyzes why Japan introduced the self-assessment system for "income tax" in such adverse circumstances, what problems it faced as a result of its implementation, and how the country overcame these difficulties to achieve the stable operation of today's income tax system.
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Byrne, Peter D. United States Companies Operating in Latin America: Tax Issues. Inter-American Development Bank, 2001. http://dx.doi.org/10.18235/0008544.

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How a government can attract investment and maintain revenue is a perennial question. This paper attempts to answer this question for Latin American governments with respect to investors from the United States. To do so, it describes and analyzes the U.S. tax rules that are applicable to U.S. residents who invest in Latin America.
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Kang’oro, Dorothy, Fidele Ngerero, and Ignatius Odongo. Using Digital Technologies to Improve Tax Collection – the Case of Togo. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.054.

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The increasing digitalisation of African economies over the past decade, and the spread of mobile money and digital financial services (DFS), has given both opportunities and challenges to tax administrations in Africa. In theory, the use of digital technologies and expanded use of DFS can provide tax administrations with access to extensive new digitised data, increase transparency, and make the overall taxpayer experience easier. All this can ultimately improve the tax administration’s performance. However, studies show that tax administrations face important challenges in how to best develo
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8

Felipe, Jesus, Scott Fullwiler, Gemma Estrada, Maria Hanna Jaber, Mary Ann Magadia, and Remrick Patagan. How “Monetization” Really Works—Examples from Nations’ Policy Responses to COVID-19. Asian Development Bank, 2020. http://dx.doi.org/10.22617/wps200368-2.

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The coronavirus disease (COVID-19) has forced governments to provide stimulus packages amid falling tax revenues, prompting debate on “monetization” of government debt. Drawing on selected country experiences, this paper shows through actual central bank operations and accounting that “monetization,” commonly equated with “printing money,” is operationally impossible and that inflationary concerns are misplaced.
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Rukundo, Solomon. Towards an Effective Taxpayer Complaint Handling Mechanism: The Case for a Tax Ombudsman in Uganda. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.010.

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It is increasingly common in many jurisdictions around the world to find an independent government office where complaints against the tax administration can be submitted. Traditional mechanisms, such as tribunals and courts, may not be effective, as these are usually very slow and costly. Many governments have developed the institution of a tax ombudsman to safeguard taxpayers’ rights and improve the overall tax system. This paper makes the case for the establishment of a tax ombudsman in Uganda. It begins with examining the concept of an ombudsman in general, and a tax ombudsman in particula
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10

Nugent, Stevonne, and Juan Pedro Schmid. The Business Climate in Jamaica: What Does the Enterprise Survey Have to Say? Inter-American Development Bank, 2014. http://dx.doi.org/10.18235/0008436.

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Jamaican firms are constantly plagued by a number of issues that restrict their ability to grow. The World Bank's Enterprise Survey examined the key indicators to give insight on the business climate in Jamaica. Compared with firms in the Latin America and Caribbean (LAC) region, Jamaican firms face several constraints to growth and operation. Within the Caribbean Country Department (CCB), Jamaica is the only member - except Suriname - that identified close to half of the areas as constraints to firm operation. Tax rates, access to finance, practices of the informal sector, and electricity wer
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