Tag: Kenya

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How Kenya has Implemented and  Adjusted to the Changes in International  Transfer Pricing Regulations:  1920-2016

How Kenya has Implemented and Adjusted to the Changes in International Transfer Pricing Regulations: 1920-2016

ICTD Working Paper 69 Summary: A large proportion of international trade in goods and services is conducted between what are known technically as related parties. In practice, most of this trade is…
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To Pay or Not to Pay? Citizen's Attitudes Towards Taxation in Kenya, Uganda, Tanzania and South Africa

To Pay or Not to Pay? Citizen's Attitudes Towards Taxation in Kenya, Uganda, Tanzania and South Africa

  Summary This paper examines factors that determine citizens’ tax-compliance attitude in Kenya, Tanzania, Uganda, and South Africa. Using the 2011–12 Afrobarometer survey data, we find that…
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Taxation, Responsiveness and Accountability in Sub-Saharan Africa: The Dynamics of Tax Bargaining

Taxation, Responsiveness and Accountability in Sub-Saharan Africa: The Dynamics of Tax Bargaining

  Description It is increasingly argued that bargaining between citizens and governments over tax collection can provide a foundation for the development of responsive and accountable governance in…
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