Showing 1-12 of 20 publications

Fiscal and Public Health Impact of a Change in Tobacco Excise Taxes in Ghana

Ama Pokuaa Fenny, Aba Obrumah Crentsil, Christian Kwaku Osei & Felix Ankomah Asante

This paper predicts the fiscal and public health outcomes from a change in the excise tax structure for cigarettes in Ghana. More than 5,000 people are killed by diseases caused by tobacco every year in Ghana (Tobacco Atlas 2018). Currently the country has a unitary tax administration approach, with a uniform ad valorem tax structure…

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The Impact of Intergovernmental Transfers on Fiscal Behaviour of Local Governments in Ethiopia

Dejene Mamo Bekana

This paper examines the effect of intergovernmental fiscal transfers on the fiscal behaviour of local governments in Ethiopia for the period 2004-2018. The empirical findings suggest that central government grants bolster state-level employment and expenditure. However, grants from the central government to states do not crowd out state-level revenue collection. Hence, this paper argues that…

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Who can make Ugandan Taxpayers more Compliant?

Ronald Waiswa, Doris Akol & Milly Nalukwago Isingoma

The rate of occurrence of tax evasion is higher in Uganda than in the rest of East Africa. Where the taxpayer has latitude to decide whether or not to be compliant, as in the case of income taxes, Ugandans seem to be less compliant than other East Africans. Uganda collects less in domestic taxes than…

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Taxation of Self-Employed Professionals in Africa: Three Lessons from a Kenyan Case Study

Daisy Ogembo

We currently know very little about the taxation of professionals in Africa – scholarly work on this group of taxpayers is scant. The little research that does exist is located within the literature on the taxation of the ‘hard-to-tax’, a term in tax evasion literature that refers to farmers, small and medium-sized enterprises, and professionals….

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How Effective has the TADAT Framework Been in Improving Tax Administration in Uganda?

Doris Akol, Margaret Magumba, Patrick Loke, Milly Nalukwago Isingoma & Tina Kaidu

In 2013 the International Monetary Fund (IMF), in conjunction with other development partners, introduced the Tax Administration Diagnostic Assessment Tool (TADAT) to aid assessment of the performance of tax administrations around the world. The first TADAT assessment of Uganda’s tax administration was conducted in 2015, and the Uganda Revenue Authority (URA) resolved to adopt the…

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Small Business Owners and Corporate Tax Responsibility in Nigeria: An Exploratory Study

Kenneth Amaeshi, Bongo Adi & Godson Ikiebey

This study explores how small business owners talk about their tax responsibility, especially in non-enabling institutional contexts. It identifies two main types of tax responsibility discourses amongst these business owners: (1) duty-based and (2) rights-based. The duty-based talks see taxation primarily as the citizens’ responsibility to governments, which should always be fulfilled unconditionally, while rights-based…

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Assessing the Performance of African Tax Administrations: A Malawian Puzzle

Waziona Ligomeka

We lack good indicators of the quality of national tax administrations, especially for low-income countries. The situation is, however, improving. Through the relatively new TADAT process (Tax Administration Diagnostic Assessment Tool), an increasing number of national tax administrations are receiving scores from teams of peer reviewers on how well they perform in nine key functions….

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Enhancing Property Rates Administration, Collection and Enforcement in Uganda: The Case of Kampala Capital City Authority (KCCA) and four other Municipalities

David Bakibinga & Dan Ngabirano

Uganda was among the first African countries to embrace a decentralised system of government in the 1990s. The objective of this policy was to bring services closer to the people while at the same time enhancing local participation and democracy. The success of decentralisation was, however, greatly dependent on the amount of funds and other…

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How Clean is our Taxpayer Register? Data Management in the Uganda Revenue Authority

Jova Mayega, Robert Ssuuna, Muhammad Mubajje, Milly I. Nalukwago & Lawrence Muwonge

Revenue administrations collect large amounts of data on individuals and firms in the course of their work. Increasingly, this data is digitised. The use of digital technologies has the potential to greatly improve the efficiency and effectiveness of tax administration, by: Reducing the cost of routine operations for both taxpayer and tax collector; Reducing the…

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Perceptions of Value Added Tax Filing and Invoicing Compliance in Ethiopia: The Case of Three Federal Branch Offices in Addis Ababa

Worku Tamrie Atnafu, Gebregziabhere Gebretsadik Kalayou & Assefa Gezae Huluf with Colin Anderson

African governments are increasingly seeking to improve tax compliance in the pursuit of domestic revenue sources. Despite this trend, there is limited understanding of value added tax (VAT) compliance in Africa. In Ethiopia, increased VAT compliance is essential for the government to meet its ambitious domestic revenue goals. Therefore, we surveyed 652 Ethiopian VAT-registered businesses…

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Practices, Challenges and Prospects for Public Sector Taxation in Ethiopia

Ronald Waiswa, Sebsbie Fekade & Asnakech Lake

The tax compliance behaviour of the public sector has been largely neglected in the tax literature. Other than appearing in tax laws as taxpayers, in practice the compliance strategies employed by revenue authorities do not sufficiently cater to government agencies. Enforcement of tax payments on these agencies is generally perceived to be a difficult undertaking…

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