How does conflict affect tax revenue mobilization? This paper uses a newly updated dataset to explore longitudinal … trends of tax revenue mobilization prior to, during, and after conflict periods in a selection of conflict-affected states … into the relationship between tax revenue performance over time and the characteristics of the conflicts in question …

merging several sources of administrative tax data received during 2015. The four data sources that constitute the panel are …: (i) company income tax from registered firms who submit tax forms; (ii) employee data from employee income tax … certificates submitted by employers; (iii) value-added tax data from registered firms; and (iv) customs records from traders. These …

bureaucracies have to some extent been reformed such that in structure and procedure they resemble more closely tax administrations … collection instrument. However, the tax share of GDP has been broadly constant for several decades, and it will be hard to … increase it. It is difficult for African governments to effectively tax transnational corporations, especially in the mining …

Assessing tax gaps-the difference between the potential and actual taxes raised-plays a vital role in achieving … extent of tax misreporting in Zambia. Our methods predict the extent of tax evasion using a regression and a machine learning … algorithm based on a sample of audited firms, after which we estimate tax gaps using a standard approach. We estimate total tax …

Improving tax collection is essential if developing economies are to avoid over-reliance on external donor funds and … mobilization through taxes. One such new policy is a withholding system for value-added tax (VAT). In this study, we investigate … the impact of adopting a system for withholding value-added tax on VAT collection in Zambia. While similar systems are in …

This paper simulates the impact of the global minimum corporate tax rate (GMCTR) in Uganda by estimating the difference … between the mechanical and the behavioural changes in tax revenue. Overall, implementation of GMCTR will increase tax revenue … introduce tax competition. In addition, the revenue gain is positive but quantitatively small. There are also sectoral …

countries' own revenue-raising efforts. This paper reviews the state of knowledge on aid and tax reform in developing countries … strengthen tax systems, including what has worked, or not, and why; (2) challenges in 'scaling up' donor efforts; (3) how to best … provide assistance to reform tax systems; and (4) knowledge gaps to be filled in order to design better donor interventions …

examine a stylized poor state with weak institutions in which a "culture of evasion" damages state authority. Many evade tax … appropriate level of enforcing proper payments of taxes due. The government needs to design an effective tax administration policy …