Showing 1–7 of 7 results
31 May 2022
Published by: Institute of Development Studies
Appropriately taxing the richest is a priority for every government, even more so in Africa, where higher revenue mobilisation is needed...
27 May 2021
Published by: Institute of Development Studies
The issue of agricultural taxation has almost completely disappeared from the scholarly and policy agendas in recent decades. And yet,...
23 April 2021
Published by: Institute of Development Studies
The paper assesses the cleanliness of taxpayer returns at the Uganda Revenue Authority (URA) in terms of: (a) completeness – the...
18 June 2019
Published by: Institute of Development Studies
The tax compliance behaviour of the public sector has been largely neglected in the tax literature. Other than appearing in tax laws as...
7 March 2019
Published by: ICTD and IDS
Virtually all the literature on taxation presents it as a relationship between government and non-government taxpayers. And even though...
19 October 2018
Published by: ICTD and IDS
This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on...
1 January 2018
Published by: ICTD and IDS
The governments of many low-income countries now express a strong commitment to enhanced domestic resource mobilisation. They have, on...
