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 …

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 …

The traditional fiscal policy of the nation is multidimensional. The traditional tax rates are variable and the basis … for calculating the tax on corporate profits is biased. The purpose of this article is to show that the optimal allocation … of resources in the economy tax rate is constant and is equal to 20% and the basis for calculating the tax on corporate …

This paper assesses the feasibility of developing a tax and benefit microsimulation model in Mozambique. Mozambique … by 2035. Tax-benefit microsimulation can be used to explore ways in which this goal could be achieved as well as the …'s tax and benefit arrangements as well as a possible underpinning dataset - the Household Budget Survey (Inquérito ao …