This review paper attempted to assess the tax compliance behavior of taxpayers in Ethiopia. The objectives were … specifically to identify determinants and challenges of tax compliance behavior of taxpayers in Ethiopia. Taxes are the most … for citizens. Tax compliance involves being aware and complying with tax laws and regulations set by the government and …

This Knowledge Note aims to document National Tax and Customs Authority's (DIAN's) experience in sex … revenue authorities and government agencies planning to sex-disaggregate and analyze administrative tax data. It summarizes …

This study aims to determine the impact of tax administration and corruption on firm self-financing in Africa. The … paper also explores the level at which tax administration and corruption are firm financing obstacles and whether these … negatively affecting its internal funds or retained earnings. In addition, weak tax administration reduces firm self …

' experience with the quality of tax administration, an important but neglected element of the business climate. The analysis finds … that the quality of tax administration is significantly better for small compared with large countries. The instrumental … evidence that the country size and tax administration relationship is non-linear, and much stronger for small than large …

The paper examines the incentives and distortions created by tax policy and administration structures that motivate … individuals to undeclare or under-declare work in the new EU member countries. It analyses the tax level and the tax structure … "mix" of tax instruments, the special taxation regimes set up to attract workers and entrepreneurs back into the formal …

decentralization does not positively correlate with the level of tax independence of local government and, in eff ect, is not an … advantage. Territorial administration is highlighted throughout the paper as a key factor behind tax autonomy in relation to …

more than 15 countries, traditional tax departments have been granted the status of semiautonomous revenue authorities … gaps in the public management and tax administration literatures by closely examining ARA reforms in Kenya, Mexico, Peru …