Relevant bibliographies by topics / Who promote tax administration

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

Academic literature on the topic 'Who promote tax administration'

Author: Grafiati
Published: 30 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "Who promote tax administration"

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Myung Jae, Sung, Awasthi Rajul, and Lee Hyung Chul. "Can Tax Incentives for Electronic Payments Curtail the Shadow Economy? Korea`s Attempt to Reduce Underreporting in Retail Businesses." Korean Journal of Policy Studies 32, no. 2 (2017): 85–134. http://dx.doi.org/10.52372/kjps32204.

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Increasing tax revenues by curtailing the shadow economy has been a central goal of tax policy and administration in the Republic of Korea since the National Tax Service was established as an independent agency in 1966. This paper examines the Tax Incentives for Electronically Traceable Payments (TIETP) introduced by the Korean tax authorities in 1999 to promote payments made using credit cards, debit cards, and electronic cash receipts in business-to-consumer transactions. TIETP allows wage and salary earners to claim tax deductions for eligible purchases made using electronically traceable p
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Sharma, Saksham. "Risk-Based Tax Audits in India and Evolution to Risk Management." International Journal for Research in Applied Science and Engineering Technology 10, no. 12 (2022): 727–30. http://dx.doi.org/10.22214/ijraset.2022.47871.

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Abstract: Today's tax administrations lay increased emphasis on self-assessment and voluntary compliance, and they are moving the emphasis of tax enforcement from risk assessment and management to risk assessment and management. This is because (1) it would be inefficient to regularly audit low-risk, complying individuals and (2) no revenue administration can realistically monitor and inspect every taxpayer. This comprehensive and collaborative strategy aims to promote taxpayer compliance by systematically addressing compliance challenges as a component of long-term strategic planning. Indian
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LUPPI, PHILIPPE. "Taxation judge and social interaction: is participation possible and what does it involve?" Public Administration 23, no. 3 (2021): 92–97. http://dx.doi.org/10.22394/2070-8378-2021-23-3-92-97.

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The article focuses on the role and place of a taxation judge in the French legal system. The author notes that the activity of a judge in tax disputes is not regulated by any special act; it is self-independent and, at the same time, ensures compliance with the general principles of private or public law. The taxation judge seeks a balance in the delicate relationship between the tax administration and the taxpayer, where the latter perceives the tax as a burden rather than civic duty, and sometimes tries to violate the rules and the law, forgetting that, as Oliver Holmes said, “Taxes are the
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Ogungbesan, Sunday Samuel. "Stakeholders’ Engagement as A Strategy Toward Optimizing Voluntary Tax Compliance: A Case Study of The Nigerian Tax Administration." International Journal of Research and Innovation in Applied Science IX, no. V (2024): 294–302. http://dx.doi.org/10.51584/ijrias.2024.905026.

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Governments across the globe depend on sustainable revenue sources to fund their country’s development. This goal requires citizens to declare their income honestly and pay taxes to support the government’s socio-economic programs; as such,the government has a responsibility to demonstrate accountability and transparency in the utilization of tax monies and in fulfilling its social obligations to its citizens. The continuous failure of the government to provide citizens with basic social services tends to exacerbate the trend of tax non-compliance, as citizens would generally overlook the cons
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Kim, Doo Hyung. "A Study on the Application of Special Provisions for Claims for Correction due to Changes in the Value of Inherited Property : In Connection with the Heir's Joint Tax Obligations." KOREAN SOCIETY OF TAX LAW 9, no. 4 (2024): 63–89. https://doi.org/10.37733/tkjt.2024.9.4.63.

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Article 79 (2) of the Inheritance Tax and Gift Tax Act stipulates special cases for requesting correction of inheritance tax different from Article 45-2 (2) of the Framework Act on National Taxes, which is a general regulation on requesting correction. The main content is applied when there is a change in the inherited property between heirs due to a lawsuit judgment, such as a request for recovery of inheritance, after the tax base filing deadline for inheritance tax. Administrative interpretation and tax administration practice, however, are deemed to have fulfilled their joint tax obligatio
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Jain, Parul. "Issues in Reforms of Union Taxes in India." Intertax 44, Issue 8/9 (2016): 712–24. http://dx.doi.org/10.54648/taxi2016059.

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The correction of fiscal imbalances in India should focus on the root cause of disequilibrium – the government not being able to balance its consumption outlays with revenue receipts. Restructuring of public expenditure seems to be very difficult under the present circumstances. Hence, significant improvement will hinge increasingly on improvement in revenue collection through direct and indirect taxes. There is need for comprehensive reforms in direct and indirect taxes through decisive action in many crucial areas rather than marginal improvement on all fronts. Broadening of the tax base is
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Kheladze, Lia. "THE TAX SYSTEM OF GEORGIA IN PANDEXIT PERIOD." Economic Profile 17, no. 1(23) (2022): 166–73. http://dx.doi.org/10.52244/ep.2022.23.13.

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The topic of the article ,,The Tax System of Georgia in Pandexit Period” is very important and significant, because taxes are one of the main subjects in economic relationship. Generally taxes can regulate the direction of Georgian economic and promote its rapid development. Following in the footsteps of covid pandemic, it has become necessary for the tax system to be appropriate/adequate to the new reality facing the country. From all these, lots of changes have been made and most of them are easing and loyal. Today we are in the period of the end of covid pandemic, thus it is very important
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Hu, Sirui. "Does the Digitalization of Tax Administration Promote Corporate Innovation?" Advances in Economics, Management and Political Sciences 168, no. 1 (2025): 170–77. https://doi.org/10.54254/2754-1169/2025.21782.

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Since the beginning of the 21st century, the rapid advancement of modern information technology has provided new avenues for tax administration reform. The relationship between tax administration and corporate innovation has not been extensively investigated in existing research. Moreover, current literature often assumes that strengthening tax administration suppresses corporate innovation. The research selects A-share listed firms from 2008 to 2021 as the study sample and utilizes the "Golden Tax Phase III" initiative as a quasi-natural experiment. Employing the difference-in-differences (DI
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Sungsuwan, Nisit, and Rattaphong Sonsuphap. "The special economic zone: A regulation of cross-border trading in a developing economy." Journal of Governance and Regulation 12, no. 4 (2023): 165–72. http://dx.doi.org/10.22495/jgrv12i4art16.

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Special economic zones (SEZs) have been used by many developing countries as a policy tool to promote industrialization and economic transformation (Zeng, 2021). This qualitative research aims to explain the readiness that drives the development of the Tak special economic zone of government agencies and entrepreneurs located in Mae Pa subdistrict, Mae Sot district, in Tak province of Thailand, in terms of both its social and economic aspects. In-depth interviews were conducted with ten key informants, employing purposive sampling. Content analysis and NVivo software were used to analyse the q
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Waterhouse, David B., and Carl De Crée. "Shin-gi-tai as a guiding principle in Kodokan judo. Yet, another example of historical reinvention?" Revista de Artes Marciales Asiáticas 20, no. 1 (2025): 55–76. https://doi.org/10.18002/rama.v20i1.2504.

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Judo national governing bodies in recent years through slogans, posters, cartoons, and web site information have attempted to reignite their members’ appreciation for a judo morality constructed on Japanese bushido. Similarly, several judo federations actively promote ‘shin-gi-tai’ (mind-technique-body) as a guiding principle for rank promotions and conduct allegedly in association with Kano Jigoro’s philosophy. Using translation, critical and heuristic analysis of relevant original historical Japanese sources, it is the purpose of this paper to investigate the origin, etymology and justificat
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Dissertations / Theses on the topic "Who promote tax administration"

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Cohen, Kimberly Kay. "Characteristics of and Strategies used by Principals who Promote Academic Success in Title I Classified Schools." Thesis, Lindenwood University, 2013. http://pqdtopen.proquest.com/#viewpdf?dispub=3556962.

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<p> This research is an attempt to explore the various strategies employed by the principals of Title I schools in order to foster an environment of student progress and achievement. Since the inception of the NCLB Act, pressures have been increasing on the schools, especially on Title I Schools, and on their principals to increase academic performance. The researcher selected four Title I Schools and used questionnaires for teachers and interviews for principals to explore the answer to the research questions. The research philosophy acknowledges both the mainstream approaches of positivism a
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Books on the topic "Who promote tax administration"

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World Health Organization (WHO). WHO technical manual on tobacco tax administration. World Health Organization, 2010.

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United States. Internal Revenue Service. Who must file a federal income tax return. 2nd ed. Dept. of the Treasury, Internal Revenue Service, 1986.

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Pilla, Daniel J. How anyone can negotiate with the IRS-- and win!: A daring exposé of the vulnerability of the system and the people who run it. Winning Publications, 1988.

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United States. Congress. Senate. Committee on Homeland Security and Governmental Affairs. Permanent Subcommittee on Investigations. Civilian contractors who cheat on their taxes and what should be done about it: Hearing before the Permanent Subcommittee on Investigations of the Committee on Homeland Security and Governmental Affairs, United States Senate, One Hundred Ninth Congress, first session, June 16, 2005. U.S. G.P.O., 2005.

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United States. Congress. House. Committee on Ways and Means. Extention of time for performing certain acts for individuals who are part of Desert Shield operations: Report (to accompany H.R. 4). U.S. G.P.O., 1991.

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United States. Congress. Senate. Committee on Finance. Extention of time for performing certain acts for individuals who are part of Desert Shield Operations: Report (to accompany S. 251). U.S. G.P.O., 1991.

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B, Steele James, ed. America: Who stole the dream? Andrews and McMeel, 1996.

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B, Steele James, ed. America: Who really pays the taxes? Simon & Schuster, 1994.

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Harris, Matthew L. Second-Class Saints. Oxford University PressNew York, 2024. http://dx.doi.org/10.1093/oso/9780197695715.001.0001.

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Abstract This book provides a detailed look at how the Church of Jesus Christ of Latter-day Saints lifted its long-standing ban barring Black men from the priesthood and Black families from access to Mormon temples. Adapting a Protestant teaching that Black people bore a divine curse, and reinforced by a unique Latter-day teaching that Black people were “less valiant” in a pre-earth existence, these twin teachings became the fulcrum that underpinned the church’s priesthood and temple ban. The book discusses how the ban began in 1852 under the church’s second prophet-president, Brigham Young, a
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Taxation and equity in Jamaica, 1985-1992: Who bears the burden? Consortium Graduate School of Social Sciences, University of the West Indies in collaboration with Canoe Press, 1999.

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Book chapters on the topic "Who promote tax administration"

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Dyble, Jake. "Divide and Rule: Risk Sharing and Political Economy in the Free Port of Livorno." In General Average and Risk Management in Medieval and Early Modern Maritime Business. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-04118-1_13.

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AbstractIn the late-seventeenth century, the Tuscan authorities were accused of abusing General Average procedures (GAs) to ‘invite captains to the free port of Livorno’. This contribution shows how GAs had indeed become a political-economic tool but argues that this was a defensive response to an increasingly mercantilist environment rather than a proactive attempt to promote the free port. GA procedures were readily adapted to confront new threats such as the French cottimo tax, which aimed to squeeze Livorno out of the Levant trade, and English attempts to wrest maritime jurisdiction from t
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Ibričević, Aida. "Introduction." In IMISCOE Research Series. Springer International Publishing, 2024. http://dx.doi.org/10.1007/978-3-031-58347-6_1.

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Abstract“I want to go home,” a highly successful documentary series started broadcasting on various Bosnian TV channels in May 2016. The documentary program (Kenović, 2016) features the stories of artists, entrepreneurs, scientists, academics, and other professionals who have built their careers abroad and have now returned “home” to Bosnia and Herzegovina (BiH). Scenes of harmonious family life filled with homemade food and drink, breathtaking images of natural landscapes, and the nostalgic sounds of sevdah music are interwoven with the returnees telling their life stories. In the interviews,
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Rubin, Miri. "4. Kingship, lordship, and government." In The Middle Ages: A Very Short Introduction. Oxford University Press, 2014. http://dx.doi.org/10.1093/actrade/9780199697298.003.0005.

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‘Kingship, lordship, and government’ describes the development of ruling concepts and practices. Sacred kingship was born of a pact between dynastic rulers and the church. Rulers were expected to preserve Christian identity, protect the church, and promote justice and peace. Men who held public offices were often rewarded with entitlement to tax income from land. The system of lords, fiefs, and fealty formed the basis upon which long-term reorganization of land, wealth, and power took place. As kingdoms became larger, the burden of military defence and domestic administration became more onero
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Belahouaoui, Rida, and El Houssain Attak. "Digitalization of Tax Administration and Tax Avoidance." In Impact of Digitalization on Reporting, Tax Avoidance, Accounting, and Green Finance. IGI Global, 2024. http://dx.doi.org/10.4018/979-8-3693-1678-8.ch009.

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This chapter delves into the Moroccan tax system's challenges, underscored by a significant tax shortfall as reported by the IMF. At its core, the study explores the nexus between digitalization in tax administration and taxpayer behavior, particularly focusing on tax avoidance. Conducted within the Moroccan reform context, the research utilizes qualitative insights from interviews with 30 tax administrators. The findings highlight that while digitalization and service facilitation promote tax compliance, a lack of trust and transparency can exacerbate tax avoidance. The study emphasizes the c
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Kaye, Tracy A. "United States’ Responsibility to Promote Financial Transparency." In Tax, Inequality, and Human Rights. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780190882228.003.0015.

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This chapter discusses the legislative and regulatory changes that are necessary for the United States to fully participate in the global financial transparency movement. This includes the collection of beneficial ownership information for any legal entities formed in the United States. Indeed, the UN Guiding Principles on Business and Human Rights and other international human rights obligations require the United States to increase disclosure of information regarding companies’ beneficial ownership, as a means of combating tax avoidance and evasion. The chapter then highlights the human righ
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Morton, David. "“The Flip of a Switch”." In Motion Picture Paradise. University Press of Florida, 2024. https://doi.org/10.5744/florida/9780813069999.003.0007.

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This chapter picks up as production activity winds down in Central Florida during the mid-2000s, and the center of gravity of the state-wide production industry shifts to South Florida. As the South Florida television industry experienced a resurgence after a series of tax incentives were initiated during the Jeb Bush and Charlie Crist administrations, Florida established an open policy of cooperation with the Florida Office of Film and Entertainment. These efforts toward cooperation came to a grinding halt when the Florida legislature denied requests to extend the incentives legislation after
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Szivós, Alexander. "Taxing the digital economy." In Collection Regional Law Review. Institute of Comparative Law, 2024. http://dx.doi.org/10.56461/iup_rlrc.2024.5.ch16.

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The research explores the complex territory of taxing the digital economy, examining the challenges and opportunities arising from the application of novel tax measures and advanced tools to digitalise tax administration. In the wake of the evolving technology landscape, traditional tax frameworks face unprecedented challenges in collecting revenue from digital transactions, necessitating a reassessment of tax policy and administration methods. Key challenges include the elusive nature of digital transactions, the difficulty in establishing a fair and effective tax system, and the pervasive pr
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Wright, Kathryn, Clare Firth, Lucy Crompton, et al. "4. Introduction to revenue law." In Foundations for the LPC 2019-2020. Oxford University Press, 2019. http://dx.doi.org/10.1093/he/9780198838562.003.0004.

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This chapter provides an introduction to some of the essential principles of revenue law and to the main taxes studied on the LPC. It covers the main taxes; the sources of tax law; who pays tax; the administration of the tax system; and appeals against tax decisions.
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Seymour, Jennifer, Clare Firth, Lucy Crompton, et al. "4. Introduction to revenue law." In Foundations for the LPC 2020-2021. Oxford University Press, 2020. http://dx.doi.org/10.1093/he/9780198858430.003.0004.

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This chapter provides an introduction to some of the essential principles of revenue law and to the main taxes studied on the LPC. It covers the main taxes; the sources of tax law; who pays tax; the administration of the tax system; and appeals against tax decisions.
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Firth, Clare, Jennifer Seymour, Lucy Crompton, et al. "4. Introduction to revenue law." In Foundations for the LPC. Oxford University Press, 2021. http://dx.doi.org/10.1093/he/9780192844279.003.0004.

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This chapter provides an introduction to some of the essential principles of revenue law and to the main taxes studied on the LPC. It covers the main taxes; the sources of tax law; who pays tax; the administration of the tax system; and appeals against tax decisions.
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Conference papers on the topic "Who promote tax administration"

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Bollas Araya, Helena María. "Application of gamification activities and use of infographics in subjects of the accounting-tax area." In IN-RED 2022: VIII Congreso de Innovación Educativa y Docencia en Red. Editorial Universitat Politècnica de València, 2022. http://dx.doi.org/10.4995/inred2022.2022.15810.

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Traditional teaching is complemented by other methodologies that promote more active student participation. Gamification in classrooms has spread in recent years. This work is an exploratory study about students' perception regarding the use of gamification and infographics in the teaching-learning process of subjects in the accounting-tax area of the Degree in Business Administration and Management. To this end, the students who participated in the different gamification activities suggested and used the infographic material answered a questionnaire. The results show that most students percei
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Amir Kamal, Muhammad. "The role of direct and indirect taxes in financing public revenues." In 11th International Conference of Economic and Administrative Reform: Necessities and Challenges. University of Human Development, 2022. http://dx.doi.org/10.21928/uhdicearnc/6.

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Direct and indirect taxes are vital to generate sufficient revenue for the state to meet the increasing public spending. And that both taxes (direct and indirect) are necessary to promote economic growth, fill job opportunities, and economic stability, as they are one of the sources of budget financing. Direct, which means imposing direct taxes on large and medium wealth, which means subjugating the owners of capital and the owners of wealth, or relying on indirect taxes, that is, imposing taxes on goods, services and commercial operations, which means subjugating those who do not have wealth
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Amir Kamal, Muhammad. "The role of direct and indirect taxes in financing public revenues." In 11th International Conference of Economic and Administrative Reform: Necessities and Challenges. University of Human Development, 2022. http://dx.doi.org/10.21928/icearnc/6.

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Direct and indirect taxes are vital to generate sufficient revenue for the state to meet the increasing public spending. And that both taxes (direct and indirect) are necessary to promote economic growth, fill job opportunities, and economic stability, as they are one of the sources of budget financing. Direct, which means imposing direct taxes on large and medium wealth, which means subjugating the owners of capital and the owners of wealth, or relying on indirect taxes, that is, imposing taxes on goods, services and commercial operations, which means subjugating those who do not have wealth
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Goodbody, Stephen A. "Successfully Eliminating the Barriers to Solar Photovoltaic Implementation." In ASME 2008 2nd International Conference on Energy Sustainability collocated with the Heat Transfer, Fluids Engineering, and 3rd Energy Nanotechnology Conferences. ASMEDC, 2008. http://dx.doi.org/10.1115/es2008-54247.

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For the majority of commercial and industrial facilities in the United States, electrical power represents a significant portion of their total operating costs and a cost over which they have little or no control. The cost of electrical power has risen dramatically during the past three years, and is projected to continue to increase due to uncertainties in global fuel supply, production investments necessary to meet increasing demand, increased maintenance and repair costs of aging production and transmission infrastructure, the decommissioning and remediation of life-expired generating facil
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Pavlotska, Kateryna. "Electronic administration of value added tax in Ukraine: issues of accounting organization and impact on business." 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/issc2023.12.

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The introduction of the electronic register of tax invoices and the electronic VAT administration system necessitated changes in accounting procedures, tax accrual and payment, preparation and registration of tax invoices, and settlements with the budget. Changes in recent months have exacerbated the problem of blocking tax invoices and, accordingly, caused additional difficulties for businesses in the form of additional time spent on unblocking tax invoices, to some extent deterioration of relations with buyers who may have lost the opportunity to use the tax credit, etc. This requires resear
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Berghe, Nadejda. "The efficiency of the tax administration of large taxpayers from the Republic of Moldova through the prism of the activity of the state tax service." In Modern finance from the perspective of sustainability of national economies. International Scientific Conference. Academy of Economic Studies, 2025. https://doi.org/10.53486/mfsne2024.06.

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Large taxpayers represent a notorious segment of economic agents who, emerging from the activities carried out, the turnover and respectively the taxes and duties paid, contribute essentially to the formation of budget revenues. Large taxpayers are the economic agents who are also socially important by creating jobs and supporting the national economy by honoring tax obligations in full and on time.[11] In this sense, the voluntary compliance of large taxpayers is a priority for the tax authority, a fact that leads to the registration of a low percentage of taxpayers in arrears, regarding whic
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Franco, Wellington, Elioenai Alves, Fábio Sousa, Zairo Bastos, and Vládia Pinheiro. "An Intelligent Model for Generating Indications of Tax Gap in Service Companies." In Brazilian Workshop on Artificial Intelligence in Finance. Sociedade Brasileira de Computação, 2023. http://dx.doi.org/10.5753/bwaif.2023.230149.

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Tax gap is still one of the main problems of the Brazilian Tax Administration. In the case of the Service Tax (ISS), recognizing and estimating the tax loss becomes more difficult, as the ISS is a self-assessing tax and the services provided are volatile and cannot be verified after delivery. Aiming to promote tax self-regulation by service companies, this paper proposes a model for generating indications of tax gap, based on forecasting costs and arbitrating the billing of such companies. The model is composed by a committee of Artificial Intelligence (AI) and Data Science (CD) algorithms tha
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Chvertko, Liudmyla, and Illia Puholovko. "Challenges of digital platforms implementation for cooperation of business and tax authorities." In Economic Security in the Context of Systemic Transformations, 3rd Edition. Academy of Economic Studies of Moldova, 2024. http://dx.doi.org/10.53486/escst2023.15.

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Digitalization and transformation to innovative solutions are essential trends in the development of taxation and other areas. In general, the continuous evolution of IT technologies is a crucial factor in digitizing most processes in the modern world. The Main effects and consequences of digitalization are the collection of large amounts of information (big data), which is analyzed by AI and used to make decisions in various areas of economic and social, government, and legislative activities. Today, humanity accumulates as much data as the human brain cannot comprehend and process in a lifet
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Radvan, Michal, and Sandra Papavasilevská. "Taxation of Investment Apartments and Dwelling Houses." 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.2022.17.

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The article deals with the property taxation of investment apartments and dwelling houses. This paper’s main aim is to verify the hypothesis that to increase tax on investment apartments and investment dwelling houses, it is necessary to amend the Immovable Property Tax Act. To confirm or disprove the hypothesis, the investment property was defined as the second home if used for longterm or short-term rent or not used at all. The article briefly focuses on other taxes connected with the acquisition of immovable property, analyses de lege lata regulation of recurrent property tax on investment
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Zorin, N., and T. Rustamov. "The Impact of the Progressive Scale of Personal Income Tax on Social Inequality in Russia." In Current Issues of Science: Student Thought. Zorin, N., 2025. https://doi.org/10.61726/8686.2025.70.17.001.

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Starting from 2025, the progressive scale of personal income tax will be introduced in Russia. Under this taxation system, the tax rate increases alongside the growth of the taxable base, i.e., individuals’ income. For the first time, a five-tier progressive scale of personal income tax will be implemented, which will be directly linked to income levels. The progressive tax is expected to promote social justice, as a high level of wealth inequality characterises Russia. This article is devoted to the study of the impact of the progressive scale of personal income tax on social inequality in Ru
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Reports on the topic "Who promote tax administration"

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Kahima, Samuel, Solomon Rukundo, and Victor Phillip Makmot. Tax Certainty? The Private Rulings Regime in Uganda in Comparative Perspective. Institute of Development Studies, 2021. http://dx.doi.org/10.19088/ictd.2021.001.

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Taxpayers sometimes engage in complex transactions with uncertain tax treatment, such as mergers, acquisitions, demergers and spin-offs. With the rise of global value chains and proliferation of multinational corporations, these transactions increasingly involve transnational financial arrangements and cross-border dealings, making tax treatment even more uncertain. If improperly structured, such transactions could have costly tax consequences. One approach to dealing with this uncertainty is to create a private rulings regime, whereby a taxpayer applies for a private ruling by submitting a st
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Hicks, Jacky, Berni Smith, Anna Downs, and Benedetta Musillo. Conversations on Gender and Tax. Institute of Development Studies, 2022. http://dx.doi.org/10.19088/k4d.2022.064.

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By being ‘gender aware’, tax policy, tax administration and tax research have the potential to both reduce discrimination and promote women’s economic empowerment, and benefit the wider inclusive economic growth and development process. Civil society organisations (CSOs) play an important role in all aspects of taxation and gender, from improving transparency and accountability of government decisions on tax policy, and engaging with governments and oversight institutions on taxation and gender, to educating female taxpayers and monitoring services that revenue authorities and ministries of fi
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Megersa, Kelbesa. Gender and Tax: Programming and Evidence. Institute of Development Studies, 2021. http://dx.doi.org/10.19088/k4d.2021.040.

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Generally, policymakers and tax analysts (as well as donors concerned about gender equity) have not made proper consideration about how tax policies and tax reforms can interact with gendered cultural norms in developing countries. However, there are worries that tax systems are biased against women and that recent tax reforms may increase the incidence of taxes on women and other underprivileged groups – while, at the same time, failing to garner sufficient tax revenue to fund social programmes necessary to enhance their lives. Since women in developing countries are particularly vulnerable t
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Mascagni, Giulia, Celeste Scarpini, Denis Mukama, Fabrizio Santoro, and Naphtal Hakizimana. The Interpersonal Side of Tax Compliance: Interactions Between Taxpayers and Tax Officials in Rwanda. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2025.005.

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The literature on tax administration and compliance in developing countries has been blooming recently, primarily driven by the availability of administrative data and by the increased urgency of revenue mobilisation in the context of multiple global crises. Yet, one key aspect of tax administration has received little attention in this literature so far: its interpersonal nature. In the practical reality of taxpaying processes, the experience of taxpayers is largely shaped by their interactions with the people who implement tax rules and laws: tax officials. This paper starts filling this gap
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Santoro, Fabrizio, Celeste Scarpini, and Stephen Okika. he Potential of Digital ID Systems for Tax Administration: The Case of Ghana. Institute of Development Studies, 2024. https://doi.org/10.19088/ictd.2024.114.

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Digital identification systems (DIS) have great potential for strengthening tax administration. This paper examines the practical implications of integrating DIS with tax administration in Ghana. Studying system integration and data sharing between the Ghana Revenue Authority and the National Identification Agency, we evaluate the impact of replacing taxpayer identification numbers (TINs) with personal identification numbers (PINs) linked to a Ghana Card. By analysing administrative data and surveying 1,000 businesses in Accra, the study investigates registration patterns, tax perceptions and
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Freed, Danielle. K4D’s Tax and Gender Learning Journey Boosting Social Reform in Pakistan. Institute of Development Studies, 2022. http://dx.doi.org/10.19088/k4d.2022.163.

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As a means to reduce discrimination and promote the economic empowerment of women, there is a growing understanding that tax policy, tax administration and tax research need to be gender transformative. Recognising this need, the Foreign, Commonwealth and Development Office (FCDO) is reshaping and building its approach to tax and gender programming. K4D’s Tax and Gender Learning Journey brought together tax and gender teams to identify other tax and gender stakeholders and collaboratively craft a future approach to tax and gender for FCDO and partners. Initial exploration of the early impact f
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Megersa, Kelbesa, Ludovic Bernad, Yves Nsengiyumva, Benjamin Byinshi, Naphtal Hakizimana, and Fabrizio Santoro. Digital Merchant Payments as a Medium of Tax Compliance: RiB 87. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.028.

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Digital merchant payments – transactions between traders, or between traders and customers using digital means of payment – can promote tax compliance by providing access to safer, quicker formal payments for consumers, and leaving a digital trail of sales data that can be accessed by tax administration. This study examines how far the potential of digital merchant payments to increase tax compliance is being realised in Rwanda, and whether fees imposed by mobile network operators on digital financial services (DFS) can hinder both DFS adoption and tax compliance. It uses original survey data
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Rukundo, Solomon. Tax Amnesties in Africa: An Analysis of the Voluntary Disclosure Programme in Uganda. Institute of Development Studies (IDS), 2020. http://dx.doi.org/10.19088/ictd.2020.005.

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Tax amnesties have taken centre stage as a compliance tool in recent years. The OECD estimates that since 2009 tax amnesties in 40 jurisdictions have resulted in the collection of an additional €102 billion in tax revenue. A number of African countries have introduced tax amnesties in the last decade, including Nigeria, Namibia, South Africa and Tanzania. Despite their global popularity, the efficacy of tax amnesties as a tax compliance tool remains in doubt. The revenue is often below expectations, and it probably could have been raised through effective use of regular enforcement measures. I
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Bañez, Emerson. Rethinking Taxation in the Digital Economy. Philippine Institute for Development Studies, 2022. https://doi.org/10.62986/dp2022.56.

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The study aims to evaluate the country’s legal framework for taxing digital transactions, specifically, the extent to which the provisions of the law can map onto the value of digital markets. Based on the findings on the structure of the digital commerce value chain and its possible interactions with both current and proposed tax regimes, four policy prescriptions are recommended: (1) to optimize existing tax authority over platforms, (2) to establish a digital-ready tax administration, (3) to expand the scope for investigation and liability, and (4) to promote engagement at the international
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Occhiali, Giovanni, and Fredrick Kalyango. Can Tax Agents Support Tax Compliance in Low-Income Countries? A Review of the Literature and some Preliminary Evidence from Uganda. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/ictd.2021.018.

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Since the late 1970s, many countries have based their tax systems on self-assessment – taxpayers are expected to evaluate their liabilities autonomously, and voluntarily remit their tax due. If the tax system is perceived as fair and easy to navigate, with credible threat of penalisation for non-compliance, self-assessment reduces the cost of tax administration without significant revenue losses (Barr et al. 1977; Teviotdale and Thompson 1999; James and Alley 2004). On the other hand, self-assessment entails an increase in compliance costs for taxpayers, at the very least in terms of time spen
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