Journal Article

Part of Journal Special Issue Prospects for Renewable Energy in Africa

• Carbon tax
• Economic policy
• Economic equilibrium

Working Paper

This study measures the VAT compliance gap for small and medium-sized entities in Tanzania. Specifically, the study measures the under-reporting component of the VAT compliance gap. This study uses VAT declaration and audit data to conduct a bottom...

• Value-added tax
• Tax compliance
• Tax gap

Technical Note

Cette note technique concerne le guide pratique sur les écarts fiscaux, qui comprend un code (fichier Stata) et un fichier README (comment exécuter le code). La note décrit la littérature et la méthodologie derrière le développement du guide. Ce...

• Tax gap
• Bottom-up approach
• Audits

Technical Note

La presente nota se refiere al toolkit para la estimación de brechas tributarias, que incluye el código (archivos DO de Stata) y el archivo README (instrucciones para ejecutar el código). Esta nota describe la bibliografía y la metodología que...

• Tax gap
• Bottom-up approach
• Audits

Technical Note

Esta nota técnica diz respeito ao conjunto de ferramentas sobre as disparidades fiscais, que inclui código (o do-file do Stata) e um arquivo README (como executar o código). A nota técnica descreve a literatura e a metodologia subjacentes ao...

• Tax gap
• Bottom-up approach
• Audits

Journal Article

The collection of value added tax (VAT) is essential for achieving domestic revenue objectives, yet VAT gap estimation is rarely performed in developing countries. This study utilizes innovative tax declaration and audit data to estimate VAT...

• Value-added tax
• Tax compliance
• Tax gap

Working Paper

This paper sheds light on the complex recovery governance in Ukraine by providing a snapshot of the evolving national recovery actors’ networks and examining them within a multi-level governance framework, using interviews, social network analysis...

• Decentralization
• Social networks
• Bottom-up approach

Working Paper

The paper considers the impact of livelihoods oriented agricultural service provision for smallholder farmers on gender relationships and food security. The paper contents that the democratization and liberalization of agricultural services towards...

• Farm produce
• Food security
• Rural development

Research Brief

• Tax gap
• Value-added tax
• Bottom-up approach

Working Paper

Assessing tax gaps—the difference between the potential and actual taxes raised—plays a vital role in achieving positive domestic revenue objectives through improved and reformed taxation. This is particularly pertinent for growth outcomes in...

• Tax gap
• Value-added tax
• Bottom-up approach

Technical Note

This technical note relates to the tax gap toolkit, which includes code (Stata do files) and a README file (how to run the code). The note describes the literature and methodology behind the development of the toolkit. The tax gap toolkit is related...

• Tax gap
• Bottom-up approach
• Audits