Working Paper

This paper investigates business tax compliance in a multilevel tax structure with limited coordination. We study the case of Kampala, where firms are taxed at national and local levels—by the Uganda Revenue Authority and the Kampala Capital City...

• Business tax
• Tax compliance
• Uganda

Working Paper

The South African Revenue Service and National Treasury Firm-Level Panel is an unbalanced panel data set created by merging several sources of administrative tax data received during 2015. The four data sources that constitute the panel are: company...

• Business tax
• Public administration
• Taxation

Research Brief

• Business tax
• Tax compliance
• Uganda