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governance and individual tax compliance in sub-Saharan Africa. We employ a logistic regression model and use Round 7 of the …
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agreement, and the expected rebound of foreign direct investment to Africa from 2022, this study examines the joint effects of … industrialisation and digital infrastructure on resource mobilisation in Africa. To this end, we mine data for 42 African countries for … the analysis. The results, which are based on the system GMM estimator show that although unconditionally both …
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A deep rift separates Africa and Latin America (and to lesser extent Asia) from OECD countries with regard to fiscal … world sample is provided to explain at least part of the OECD's better performance. This allows evaluation of Africa … except Africa while adverse terms of trade shocks reduce tax revenue only in Africa. Taxation is much heavier in OECD …
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Several African countries have to increase their tax revenues to finance human and economic development. General consumption taxes, such as VATs, are the preferred instrument for doing so, because they are less detrimental to growth than income taxes. To enable their use, VAT design has to be...
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While the primary goal of tax audits is to enhance tax compliance, they are also crucial in generating tax revenues. Though several studies have emphasized the compliance-enhancing objective of audits, little attention has been directed towards the revenue-impact of audits. At times, tax audit...
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Continental level, the study estimates that Africa has lost roughly USD 1.09 billion of customs revenues in the three months (from …, Africa would be estimated to have lost about USD 3.99 billion in customs revenues because of the pandemic …
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