Relevant bibliographies by topics / The tax on added income

Contents

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

Academic literature on the topic 'The tax on added income'

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

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Journal articles on the topic "The tax on added income"

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Widodo, Agus. "ANALISIS KEPATUHAN PAJAK FINANSIAL DAN NON FINANSIAL SERTAKOREKSI FISKAL (Studi Kasus Perusahaan PT XYZ Pada Periode Tahun 2014)." BBM (Buletin Bisnis & Manajemen) 5, no. 1 (2019): 54. https://doi.org/10.47686/bbm.v5i1.258.

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This research aims to analyze the financial tax compliance PT XYZ in calculating, amountof payment, and amount of reporting tax obligations (Value Added Tax (VAT), Article 21 IncomeTax, Article 23 Income Tax, Article 4 (2) Income Tax, Article 25 Income Tax, Corporate Income Tax)and the non financial tax compliance PT XYZ related to the date of tax payment and tax reporting(Value Added Tax (VAT), Article 21 Income Tax, Article 23 Income Tax, Article 4 (2) Income Tax,Article 25 Income Tax, Corporate Income Tax) before due of tax payment and tax reporting alsofiscal correction has been done in 20
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Ashiquzzaman, Md. "Tax & Value Added Tax—In View of Bangladesh." Number-1, November 2018 1, no. 1 (2018): 37–48. http://dx.doi.org/10.35935/tax/11.4837.

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Most developing counties are increasingly focusing on domestic resource mobilization toward economic development. In this context, tax performance is of crucial importance, especially for a developing country, since it is the prime source for domestic resource mobilization. This article reviews the incidence of income taxation in Bangladesh tax system. The main purpose of the study is to determine how the burden of personal and corporation income taxes is allocated among taxpayers of different income groups. Bangladesh faces many problems in raising sufficient tax revenues to fund its economic
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陈, 雨晴. "Value-Added Tax and Corporate Income Tax Risks and Countermeasures." Frontiers of International Accounting 14, no. 02 (2025): 253–56. https://doi.org/10.12677/fia.2025.142032.

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,, Herman. "PENGARUH PERTUMBUHAN EKONOMI TERHADAP PENERIMAAN PAJAK PENGHASILAN DAN PAJAK PERTAMBAHAN NILAI." Media Riset Akuntansi, Auditing dan Informasi 7, no. 1 (2007): 83. http://dx.doi.org/10.25105/mraai.v7i1.972.

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<p class="Style1">The purpose of this research is to find out the effect of economy growth toward tax collection, especially income tax andiralue added tax. The data covered from 1985 until 2005. Some variables included in this researdi such as: consumption, investment, government expenditure and import, and dependent variable is value added tax and income tax collection. The analyzing tools which used are nonnallytest, analyzing of variance, and goodness of fitand t-test. Result of analysis finds that the economy growth has significant effect to the income tax collection and value added
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Emudainohwo, O. B., and O. M. Ndu. "Tax Revenue Impact on Economic Growth in Nigeria: ARDL Bounds Test and Cointegration Approach." Journal of Tax Reform 8, no. 2 (2022): 140–56. http://dx.doi.org/10.15826/jtr.2022.8.2.113.

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The paper aims to explore how the introduction of an electronic tax system impacts on economic growth in Nigeria. The neoclassical growth theory and Technology Acceptance Model (TAM) was used in the study. Based on diagnostic tests, Autoregressive Distributed Lag bounds test regression model was adequately created. The quarterly secondary data of Central Bank of Nigeria and tax statistics data were divided into two periods for analysis: from 2011q1 to 2015q3 pre-electronic tax period (pre-e-tax) and from 2015q4 to 2020q4 post-electronic tax period (post-e-tax). In pre-e-tax in the long-run, ed
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Kulicki, Jacek. "Zasady opodatkowania dochodów i obrotów ze sprzedaży produktów wytwarzanych w gospodarstwach rolnych." Zeszyty Prawnicze Biura Analiz Sejmowych 1, no. 69 (2021): 189–215. http://dx.doi.org/10.31268/zpbas.2021.16.

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The analysis of the applicable regulations leads to the conclusion that the system of taxation of farmers’ income is complex. The author points out different definitions of agricultural activity for the purposes of income tax and value added tax. The legislator makes the classification of agricultural income among individual sources of income for the purposes of personal income tax dependent on whether they are processed or unprocessed products and on the method of their processing. The differences in the treatment of farmers’ revenues for the purposes of income tax overlap with the tax obliga
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Lasmana, Mienati Somya, and Reni Eka Isyatir Rodhiyah. "Changes of PTKP, PPh, PPN and PPnBM: its linkages on DJP East Java II." Asian Journal of Accounting Research 3, no. 2 (2018): 190–201. http://dx.doi.org/10.1108/ajar-06-2018-0010.

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Purpose The purpose of this paper is to know the relevance between the changes in non-taxable income with the receipt of Income Tax Article 21, Income Tax Article 25/29, the receipt of value added tax and the receipt of luxury sales tax r (PPnBM). Design/methodology/approach Changes in non-taxable income have potentially reduced the receipt of Income Tax Article 21, Income Tax Article 25/29 of individual taxpayers, otherwise it increased value added tax and luxury sales tax receipts. This study used the descriptive qualitative approach, by conducting a simple case study based on actual data. D
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Widodo, Agus. "ANALISIS KEPATUHAN PAJAK FINANSIAL DAN NON FINANSIAL SERTA KOREKSI FISKAL." JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK 11, no. 2 (2019): 121. http://dx.doi.org/10.25105/jipak.v11i2.4573.

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<p class="Style1"><em>This research aims to analyze the financial tax compliance PT XYZ in </em><em>calculating, amount of pavment, and </em><em>amount of reporting tax obligations (Value Added </em><em>Tax (VAT), Article 21 Income Tax, Articic 23 Income Tax, Article 4 (2) Income Tax, </em><em>Article 25 Income Tax, Corporate Income Tax) and the non financial tax compliance </em><em>PT XYZ related to the date of tax payment and tax reporting (Value Added Tax (VAT), </em><em>Article 21 Income Tax, Article 23 Inc
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Bikas, Egidijus, and Julius Raškauskas. "VALUE ADDED TAX DIMENSION: THE CASE OF LITHUANIA." Ekonomika 90, no. 1 (2011): 22–38. http://dx.doi.org/10.15388/ekon.2011.0.958.

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The article sums up works of different scientists, dealing with the impact of value added tax (VAT) on the economy of some countries. The authors analyse the Lithuanian VAT structure, the dynamics of income from this tax and amendments in the Law on Value Added Tax in terms of narrowing and widening the taxable base according to the theoretical analysis of the sources. It is aimed to determine the impact of VAT standard tariff, reduced tariffs and shadow economy on income from this tax. Multiple regression, correlation, optimization and C-effectiveness ratio are used for the analysis. The anal
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Jitendra Prasad Upadhaya and Paras Mani Acharya. "Tax Payers Awareness in Nepal Regarding with Value Added Tax and Income Tax." Pravaha 28, no. 1 (2022): 147–59. http://dx.doi.org/10.3126/pravaha.v28i1.57981.

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This study analyzes the moral behavior of Nepalese taxpayers. Additionally, the study seeks to address the underlying reasons for non-compliance. Data were collected by 400 participant questioners and analyzed using thematic analysis. The result suggests that these taxpayers do not have sufficient technical knowledge and perceive the VAT system as complex. Tax knowledge and tax complexity are seen as contributing factors to taxpayer non-compliant behavior. Data is collected using a well-structured questionnaire. For analysis and interpretation, the researcher used the following statistical too
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Dissertations / Theses on the topic "The tax on added income"

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Rath, Silke [Verfasser]. "Taxation and Income Distribution: Analysis of Income Tax and Value Added Tax : Evidence from Germany / Silke Rath." Aachen : Shaker, 2012. http://d-nb.info/1069045853/34.

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Theron, Nico. "A comparative study of value added tax collection methods in the context of e-commerce and virtual worlds from a South African perspective." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/26408.

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E-commerce and transactions in virtual worlds has monetary value and may lead to actual cash flows. Where real money trade occurs tax authorities are bound to seek ways and means in which to levy and collect taxes (Pienaar, 2008:38). Previous research on the application of the South African income tax laws to transactions in virtual worlds has been conducted. The application of the charging section of the value added tax laws in South Africa has also been researched in the context of e-commerce and transactions in virtual worlds. Limited research has been conducted on the actual value added ta
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Jelínková, Blanka. "Optimalizace daňové povinnosti ve firmě." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-72731.

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The work deals with the tax system of the Czech Republic. Closer it is dedicated to value added tax and corporate income tax. For these two taxes it shows the possibilities how to optimize through them the tax liability of the company. In the VAT it is mainly the possibility of demanding tax and group tax registration. In the area of income tax it is focused on optimization from the aspect of cost and utilization of deductible items and tax abatements. The aim of the practical part of this work is to outline possible procedures how to optimize the tax burden in a large company in accordance wi
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Horká, Alžběta. "Zaměstnanecké benefity (účetní a daňové hledisko)." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75617.

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The graduation thesis deals with the topic employee benefits in the Czech Republic. It focuses more closely on the most frequent ones (meal allowances, using a company car for private purposes, life and pension insurance, education of the employees, beverages and refreshment provided to the employees or gifts). Furthermore it analyses a current trend in providing employee benefits with regard to the financial crisis, it outlines a mathematical solution of the employee benefits and a view of relevant legal enactment.
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Dědinová, Pavla. "Optimalizace daňové povinnost podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-358891.

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This diploma thesis deals with tax optimization of companies. The thesis is divided into two main parts - the theoretical and practical part. The introduction of the theoretical part describes the history of taxes, their basic characteristics and the importance of their collection for today's society. Subsequently, the tax system of the Czech Republic with a focus on value added tax and corporation tax is presented. The practical part deals with specific possibilities of optimization of the amount of corporate income tax and value added tax. The opening chapter of the practical part emphasizes
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Vaz, Patrícia Isabel Maia. "A crise de 2008 e as receitas dos impostos : uma análise à União Europeia." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/21009.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Os impostos são fundamentais para o desenvolvimento de um país. Apoiam as funções básicas de um Estado e guiam no sentido do crescimento económico. Funcionam, também, como catalisador para o desenvolvimento de um Estado responsável e para a expansão da sua capacidade de resposta. A crise financeira e económica, despontada em 2008, teve um rápido impacto nas balanças de pagamentos dos Estados Membros da União Europeia, consequência da redução das receitas públicas - pela, não só, mas também, diminuição das receitas dos impostos
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Янова, А. М. "Специфіка оподаткування банківських установ". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Yanova.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються: поняття банківської системи України, особливості формування податкової політики банку, характеристика законодавчої бази зі стягнення податку на прибуток та податку на додану вартість банків, світовий досвід оподаткування банків та напрями вдосконалення оподаткування банків в Україні.<br>The work considered: the concept of the banking system of Ukraine, the peculiarities of the formation of the bank's tax policy, the characteristics of the legal framework for the coll
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Juciūtė, Rima. "Pridėtinės vertės mokesčio vertinimas valstybės pajamų formavimo kontekste." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2011. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2011~D_20110615_135655-47218.

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Tyrimo objektas – pridėtinės vertės mokestis. Tyrimo tikslas – nustatyti pridėtinės vertės mokesčio pokyčių įtaką valstybės pajamų formavimo kontekste. Tyrimo uždaviniai: 1) atskleisti mokesčio svarbą valstybės pajamoms bei aptarti pridėtinės vertės mokesčio vertinimo modelius, išskiriant jų taikymo galimybes; 2) parengti pridėtinės vertės mokesčio vertinimo metodiką; 3) įvertinti Lietuvoje taikomo pridėtinės vertės mokesčio prognozavimo modelio pakeitimo tikslesniu modeliu galimybes ir šio pokyčio įtaką valstybės pajamoms bei sumodeliuoti galimas mokesčio tobulinimo kryptis. Tyrimo metodai: m
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Kazdová, Hana. "Optimalizace daňové povinnosti v podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193589.

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The Master's thesis is concerned with optimizing the tax costs and tax expenditures of sole proprietor or legal entity businesses. Main objective of this thesis is to introduce the tax cost and tax expenditures, which can be optimized, as widely as possible and to analyze the most important methods of tax optimalization relevant to most business entities. To achieve this objective the thesis is divided into theoretical and practical part. The theoretical part is focused on a definition of tax, tax system of the Czech republic including more detailed descriptions of income taxes and value added
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Swanepoel, Pieter Andries. "An analysis of the purposive approach to the interpretation of South African fiscal legislation." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/31636.

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Books on the topic "The tax on added income"

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Derdiyok, Türkmen. The Turkish tax administration and taxation system: Individual income tax, corporate income tax, value added tax. Republic of Turkey, Ministry of Finance and Customs, Department of Research and Planning, 1993.

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Andrews, Dayna B. Value-added tax (VAT) and flat tax proposals. Nova Science Publishers, 2011.

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Gambia. Income and Value Added Tax Act, 2012. Gambia Printing & Publishing Corporation, 2012.

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Deutsch, R. L. Income tax & GST strategies manual. Thomson, 2007.

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Ballard, Charles L. Economic analysis of gross income taxes. the Dept., 1986.

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United States. Congress. House. Committee on Ways and Means. and United States. Congress. Joint Committee on Taxation., eds. Description and analysis of proposals to replace the federal income tax: Scheduled for public hearings before the Committee on Ways and Means on June 6-8, 1995. U.S. G.P.O., 1995.

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Duff, David. Supplementary materials for income taxation. Faculty of Law, University of Toronto], 1997.

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Duff, David. Supplementary materials for income taxation. Faculty of Law, University of Toronto], 1996.

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Duff, David. Supplementary materials for income taxation. Faculty of Law, University of Toronto], 1996.

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Johnson, David Thomas. Evaluation of the government's tax package. Melbourne Institute of Applied Economic and Social Research, University of Melbourne, 1999.

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Book chapters on the topic "The tax on added income"

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Lozano Rodríguez, Eleonora. "Tax Incentives in Pacific Alliance Countries, the BEPS Project (Action 5), and the 2030 Sustainable Development Agenda." 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_6.

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AbstractThe chapter provides a theoretical and conceptual approach to tax incentives and their desirable and problematic characteristics. It then presents the objectives that, from the international scenario, the OECD’s BEPS Project and the Sustainable Development Agenda seek from their good design and implementation. Finally, it presents the current panorama of such incentives in Latin American countries in general, and in those of the Pacific Alliance in particular, analysing, based on a sample of income and value-added tax incentives, their difficulties in meeting international standards. F
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Murdock, M. Casey. "Income." In Tax Insight. Apress, 2013. http://dx.doi.org/10.1007/978-1-4302-4738-8_3.

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Murdock, M. Casey. "Income." In TAX INSIGHT. Apress, 2013. http://dx.doi.org/10.1007/978-1-4842-0629-4_3.

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Murdock, M. Casey. "Income." In TAX INSIGHT. Apress, 2013. http://dx.doi.org/10.1007/978-1-4302-6311-1_3.

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Goel, Sandeep. "Income tax." In Finance for Non-Finance People, 3rd ed. Routledge India, 2024. http://dx.doi.org/10.4324/9781003516262-27.

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Davies, Bill, and Rachel Cooper. "Income tax." In Essential Business Law and Practice for SQE1. Routledge, 2023. http://dx.doi.org/10.4324/9781003289760-18.

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Sless, Henry. "Income Tax." In 110 Years of Taxation from Pitt to Lloyd George. Springer Nature Switzerland, 2023. http://dx.doi.org/10.1007/978-3-031-39218-4_4.

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Sarmento, Joaquim Miranda. "Income Tax." In Springer Texts in Business and Economics. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-22097-5_6.

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Kang, Jia, Cheng Yu, and He Ping. "Income Tax." In Dictionary of Contemporary Chinese Economics. Springer Nature Singapore, 2025. https://doi.org/10.1007/978-981-97-4036-9_681.

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Murdock, M. Casey. "Employment Income." In Tax Insight. Apress, 2013. http://dx.doi.org/10.1007/978-1-4302-4738-8_6.

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Conference papers on the topic "The tax on added income"

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Sudhakaran, Pradeep, Prudhvi Kolamudi, Preetha M, and K. Pragash. "Income Tax Fraud Deduction Using Machine Learning." In 2024 4th International Conference on Advancement in Electronics & Communication Engineering (AECE). IEEE, 2024. https://doi.org/10.1109/aece62803.2024.10911869.

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R, Muthamizhan, and C. Bala Kamatchi. "Income Tax Fraud Detection Using Machine Learning." In 2025 8th International Conference on Trends in Electronics and Informatics (ICOEI). IEEE, 2025. https://doi.org/10.1109/icoei65986.2025.11013192.

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Sproge, Ilze, Natalja Lace, and Aina Joppe. "Tax Benefits of the Income Tax Systems of the Baltic States: Comparison and Assessment." In 16th International Multi-Conference on Complexity, Informatics and Cybernetics. International Institute of Informatics and Cybernetics, 2025. https://doi.org/10.54808/imcic2025.01.216.

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Darmayasa, I. Nyoman, and Murtiani Kumontoy. "Optimizing Income Tax and Value Added Tax on E-Commerce Transaction." In Proceedings of the First Lekantara Annual Conference on Public Administration, Literature, Social Sciences, Humanities, and Education, LePALISSHE 2021, August 3, 2021, Malang, Indonesia. EAI, 2022. http://dx.doi.org/10.4108/eai.3-8-2021.2315147.

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Tian, Yuanyuan. "Analysis on Value Added Tax and Income Tax Treatments of Two Special Businesses." In 2017 2nd International Conference on Education, Sports, Arts and Management Engineering (ICESAME 2017). Atlantis Press, 2017. http://dx.doi.org/10.2991/icesame-17.2017.83.

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Čolaković-Prguda, Nerma. "Tax System in Bosnia and Herzegovina." In Ninth International Scientific-Business Conference LIMEN Leadership, Innovation, Management and Economics: Integrated Politics of Research. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2023. http://dx.doi.org/10.31410/limen.2023.193.

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The paper deals with taxes and the tax system in Bosnia and Her­zegovina. Modern tax systems are based on taxation of income and con­sumption. For developing countries like Bosnia and Herzegovina, the tax­ation of consumption is more dominant than the taxation of income. This means that in such countries the participation of indirect taxes concerning direct taxes is higher. The basic taxation categories in Bosnia and Herzego­vina are corporate income tax, personal income tax, value-added tax, so­cial security contributions, and excises. The taxation system in Bosnia and Herzegovina is characte
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Codrean, Violeta. "Accounting and tax aspects regarding compromised debts." In Conferința științifică internațională studențească „Provocările contabilității în viziunea tinerilor cercetători”, ediția VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/issc2023.27.

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In the context of the market economy, the results of any entity's activity are conditioned by the effectiveness of commercial settlements. The purpose of this work is to highlight the accounting and fiscal aspects regarding the compromised claims within the domestic entities. Thus, in the process of carrying out a quality research, the bibliographic and bibliometric analysis of the subject was carried out, through the platforms Google Scholar, Scopus, Web of Science and Biblioshiny, which allowed the research of the concept of "compromised debts" at the national and international level through
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Apopii, Constantin. "Comparative analysis of the tax system in EU countries." In Conferința științifică internațională studențească „Provocările contabilității în viziunea tinerilor cercetători”, ediția VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/issc2023.14.

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It is important to mention some differences between certain fees and taxes, but also their values within the European Union, as well as their evolution over the years, but especially those differences between the more developed states, versus the states on the eastern side that they went through the communist period. The purpose of this analysis is to make us aware that the passage of 40-50 years through a totalitarian system produced certain unfavorable effects for the economies of those countries, with lagging behind the most democratic ones, through analyzes of some public statistics, but a
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Ponomareva, Nadezhda, Ekaterina Golubtsova, and Anna Pakshaeva. "THE PROSPECTS OF THE RUSSIAN PERSONAL INCOME TAX REFORM IN RESEARCH PROCEEDINGS BY SCIENTISTS OF FOREIGN UNIVERSITIES." In ADVED 2020- 6th International Conference on Advances in Education. International Organization Center of Academic Research, 2020. http://dx.doi.org/10.47696/adved.202092.

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Upite, Ilze, Irina Pilvere, and Aleksejs Nipers. "PREDICTABLE AND STABLE TAX POLICY FOR THE BIOECONOMY SECTOR." In 22nd SGEM International Multidisciplinary Scientific GeoConference 2022. STEF92 Technology, 2022. http://dx.doi.org/10.5593/sgem2022/5.1/s21.082.

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The development of areas of bio-economy, which replace fossil fuels with bioresources in production and the provision of services, is important in many countries. Therefore, in 2017, the government approved the Latvian Bioeconomy Strategy 2030, which provides for four key integrated groups and one complementary group of measures to implement this strategy. As five years have passed since the strategy was approved in Latvia, it is necessary to assess the progress of its implementation. Therefore, the aim of the present research is to study one of the sections �Predictable and stable tax policy
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Reports on the topic "The tax on added income"

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Gordon, Roger, and Soren Bo Nielsen. Tax Avoidance and Value-Added vs. Income Taxation in an Open Economy. National Bureau of Economic Research, 1996. http://dx.doi.org/10.3386/w5527.

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Groening, Edward, Mick Moore, Denis Mukama, and Ronald Waiswa. Pathways Into the Tax Net: Better Ways to Register African Taxpayers. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.031.

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A good system for registering taxpayers is central for effective revenue collection. This is especially true for three taxes that account for the majority of revenue collected in most countries – corporate income tax, personal income tax (PIT), and value added tax. However, systems for registering taxpayers in sub-Saharan Africa are often poorly designed and managed. Summary of ICTD African Tax Administration Paper 34.
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Traore, Raïssatou Joëlle. Tax Harmonisation Policy within the West African Economic and Monetary Union: Analysis and Prospects. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2025.017.

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Since 1994, the West African Economic and Monetary Union (WAEMU) has been engaged in an ambitious project to harmonise its members’ domestic tax systems. Including both indirect and direct taxation, this project has targeted value-added tax (VAT), excise duties, corporate income tax, tax on income from movable capital and rules on double taxation. This study focuses on the WAEMU bodies responsible for the development and implementation of tax harmonisation standards. It also details the objectives assigned to this tax harmonisation policy, so that it can be better evaluated. Summary of ICTD Wo
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Lora, Eduardo, and Johanna Fajardo. Employment and Taxes in Latin America: An Empirical Study of the Effects of Payroll, Corporate Income and Value-Added Taxes on Labor Outcomes. Inter-American Development Bank, 2012. http://dx.doi.org/10.18235/0011414.

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This paper empirically explores the effects of payroll taxes, value-added taxes and corporate income taxes on a variety of labor market outcomes such as employment, unemployment, informality, and wages. Using national-level data on labor variables for 15 Latin American countries, the results indicate that the effects of each tax are distinctly different and may depend on several aspects of labor and tax institutions. Payroll taxes reduce employment and increase labor costs when their benefits are not valued by workers, but otherwise increase labor participation and do not raise labor costs. Va
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Banga, Karishma, and Alexander Beyleveld. Are Trade Rules Undermining Taxation of the Digital Economy in Africa? Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2024.013.

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In the face of emerging and new digital business models, countries are facing a political and technical choice of adapting the existing taxation instruments of corporate income tax (CIT) and value added tax (VAT) or creating new ones, such as digital services taxes (DSTs) and customs duties on electronic transmissions (CDETs). Countries have the potential to tax the digital economy through a combination of at least these four measures, which can be incorporated into their industrial policy and revenue collection strategies
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Zuloeta, José, and Roberto Machado. The Impact of the Business Cycle on Elasticities of Tax Revenue in Latin America. Inter-American Development Bank, 2012. http://dx.doi.org/10.18235/0011409.

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This paper estimates short-run and long-run elasticities of tax revenue with respect to GDP in eight Latin American countries using quarterly data. Taxes considered are corporate income tax (CIT), personal income tax (PIT), value-added tax (VAT), and overall taxes. Results indicate that long-run elasticities are statistically and economically larger than 1, whereas short-run elasticities appear not to be statistically different from zero in the majority of cases. Tax systems seem very elastic in Argentina, Colombia, Ecuador, Peru, and Venezuela. The CIT exhibits the largest estimated long-run
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Pfeil, Stefanie, Nyaoke Murimi, Marius Siebert, and Fabrizio Santoro. How Tanzanian’s Levy on Mobile Money Affects Small Businesses. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.111.

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Low-income countries in Africa recently started imposing taxes on mobile money and digital services as a strategy to increase tax revenue. However, there is still limited evidence on the tangible impact of these taxes, or the ideal structure for a well-designed, fair, and transparent tax policy in this area. The introduction of a new government levy on mobile money in Tanzania on 1 July 2021, in addition to the existing 18 per cent value added tax and 10 per cent excise duty, triggered widespread public outcry. Citizens and critics expressed concern about the potential impact of the tax on low
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Yimam, Seid, Kebede Lidetu, and Tihtina Belete. E-tax System Adoption and Tax Compliance in Ethiopia: Large and Medium Taxpayers’ Experience. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2024.003.

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In the last decade, tax administrations in developing countries have been introducing technological innovations such as e-filing and e-payment platforms. The main aim of introducing these technologies is to improve tax compliance and boost revenue collection by increasing convenience and flexibility for taxpayers and reducing their compliance costs. E-filing and e-payment could save taxpayers time preparing and returning taxes and reduce errors and opportunities for corruption. However, the adoption of these technologies and their effectiveness in improving tax compliance could be undermined b
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Touhami, Abdelkhalek, and Dorothee Boccanfuso. Is the Moroccan Fiscal System Progressive ? A Shapley Decomposition. CIRANO, 2023. http://dx.doi.org/10.54932/wrzq6217.

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Public policies, particularly those related to tax policy and subsidies, should help reduce poverty and inequality. However, the combination of the components of these two systems, as implemented, leads sometimes to an increase in poverty and/or inequality without this being necessarily visible. In this paper, based on data from the 2019 wave of the ONDH Household Panel Survey from Morocco, we first highlight the ifluence of taxes and subsidies on household incomes. We then derive the income variations relating to the tax burden and gains from subsidies for the different population groups. We
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Ardanaz, Martín, Evelyne Hübscher, Philip Keefer, and Thomas Sattler. Voter Responses to Fiscal Crisis: New Evidence on Preferences for Fiscal Adjustment in Emerging Markets. Inter-American Development Bank, 2024. http://dx.doi.org/10.18235/0012884.

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Though governments regularly implement fiscal adjustments to avert crisis, voter attitudes toward competing adjustment strategies are still poorly understood. A conjoint experiment with 8,000 survey respondents in Brazil, Colombia, Costa Rica, and Peru confirms that individuals prefer spending- to tax-based adjustments in general. However, preferences change dramatically depending on which specific tax and spending adjustments are included and on individuals' personal characteristics. Consistent with their broad preferences for spending- over tax-based adjustments, respondents oppose increases
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