Download or read book Taxing Africa written by Mick Moore and published by Bloomsbury Publishing. This book was released on 2018-07-15 with total page 289 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation has been seen as the domain of charisma-free accountants, lawyers and number crunchers – an unlikely place to encounter big societal questions about democracy, equity or good governance. Yet it is exactly these issues that pervade conversations about taxation among policymakers, tax collectors, civil society activists, journalists and foreign aid donors in Africa today. Tax has become viewed as central to African development. Written by leading international experts, Taxing Africa offers a cutting-edge analysis on all aspects of the continent's tax regime, displaying the crucial role such arrangements have on attempts to create social justice and push economic advancement. From tax evasion by multinational corporations and African elites to how ordinary people navigate complex webs of 'informal' local taxation, the book examines the potential for reform, and how space might be created for enabling locally-led strategies.
Download or read book Property Tax in Africa written by Riël C. D. Franzsen and published by . This book was released on 2017 with total page 484 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Overview of property tax systems across Africa. Reviews of salient features for 29 countries and four regions (Anglophone, Francophone, Lusophone, North African countries). Chapters offer in-depth discussion of key policy issues (tax base, exemptions and other relief, and tax rate), administrative issues (valuation and assessment, billing, collection, enforcement), and the future of the property tax in Africa"--Provided by publisher.
Download or read book Tax Reforms in Tanzania written by Nehemiah E. Osoro and published by . This book was released on 1995 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Policy Reforms in the OECD 2016 written by OECD and published by OECD Publishing. This book was released on 2016-09-22 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt: This first edition of Tax Policy Reforms in the OECD focuses on the tax reforms that were introduced in 2015 and identifies the most significant tax policy reforms as well as common tax policy trends across groups of countries.
Download or read book OECD Tax Policy Studies Tax Policy Reform and Economic Growth written by OECD and published by OECD Publishing. This book was released on 2010-11-03 with total page 157 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report investigates how tax structures can best be designed to support GDP per capita growth.
Download or read book Taxation and State Building in Developing Countries written by Deborah Brautigam and published by Cambridge University Press. This book was released on 2008-01-10 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: There is a widespread concern that, in some parts of the world, governments are unable to exercise effective authority. When governments fail, more sinister forces thrive: warlords, arms smugglers, narcotics enterprises, kidnap gangs, terrorist networks, armed militias. Why do governments fail? This book explores an old idea that has returned to prominence: that authority, effectiveness, accountability and responsiveness is closely related to the ways in which governments are financed. It matters that governments tax their citizens rather than live from oil revenues and foreign aid, and it matters how they tax them. Taxation stimulates demands for representation, and an effective revenue authority is the central pillar of state capacity. Using case studies from Africa, Asia, Eastern Europe and Latin America, this book presents and evaluates these arguments, updates theories derived from European history in the light of conditions in contemporary poorer countries, and draws conclusions for policy-makers.
Download or read book Tax Policy Reforms 2020 OECD and Selected Partner Economies written by OECD and published by OECD Publishing. This book was released on 2020-09-03 with total page 125 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the fifth edition of Tax Policy Reforms: OECD and Selected Partner Economies, an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time. The report covers the latest tax policy reforms in all OECD countries, as well as in Argentina, China, Indonesia and South Africa.
Download or read book Taxation Responsiveness and Accountability in Sub Saharan Africa written by Wilson Prichard and published by Cambridge University Press. This book was released on 2015-09-11 with total page 309 pages. Available in PDF, EPUB and Kindle. Book excerpt: It is increasingly argued that bargaining between citizens and governments over tax collection can provide a foundation for the development of responsive and accountable governance in developing countries. However, while intuitively attractive, surprisingly little research has captured the reality and complexity of this relationship in practice. This book provides the most complete treatment of the connections between taxation and accountability in developing countries, providing both new evidence and an invaluable starting point for future research. Drawing on cross-country econometric evidence and detailed case studies from Ghana, Kenya and Ethiopia, Wilson Prichard shows that reliance on taxation has, in fact, increased responsiveness and accountability by expanding the political power wielded by taxpayers. Critically, however, processes of tax bargaining have been highly varied, frequently long term and contextually contingent. Capturing this diversity provides novel insight into politics in developing countries and how tax reform can be designed to encourage broader governance gains.
Download or read book Taxing Wages 2021 written by OECD and published by OECD Publishing. This book was released on 2021-04-29 with total page 651 pages. Available in PDF, EPUB and Kindle. Book excerpt: This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.
Download or read book Russia Rebounds written by Mr.David Edwin Wynn Owen and published by International Monetary Fund. This book was released on 2003-09-09 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt: Russia Rebounds analyzes Russia’s dramatic economic recovery since the country’s 1998 financial crisis, emphasizing macroeconomic issues and fiscal and banking sector reforms. The crisis was a massive shock to the system and a considerable surprise to both Russians and foreign investors, who a year before had come to think that the worst of the transition from a centrally planned to a market economy was over. Macroeconomic performance since the crisis has been impressive. The book assesses the contribution of various factors underlying this recovery and highlights key policy challenges to ensure its sustainability.
Download or read book Tax Administration Reform in China written by John Brondolo and published by International Monetary Fund. This book was released on 2016-03-17 with total page 67 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.
Download or read book Revenue Mobilization in Developing Countries written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2011-08-03 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Fund has long played a lead role in supporting developing countries’ efforts to improve their revenue mobilization. This paper draws on that experience to review issues and good practice, and to assess prospects in this key area.
Download or read book Local Government Financial Reform in Developing Countries written by J. Boex and published by Springer. This book was released on 2006-07-07 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyzes recent local government finance reforms in Tanzania, including the introduction of a formula-based system of intergovernmental grants. Due to the scope and speed of Tanzania's local government finance reforms, the country is becoming one of the best-practice examples of fiscal decentralization reform in Africa.
Download or read book The Theory of Taxation for Developing Countries written by David M. G. Newbery and published by Oxford University Press, USA. This book was released on 1987 with total page 720 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written by experts in the field, this book uses the modern theory of public finance to analyze tax and pricing policy in developing countries.
Download or read book Doing Business 2020 written by World Bank and published by World Bank Publications. This book was released on 2019-11-21 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
Download or read book OECD Tax Policy Studies Fundamental Reform of Corporate Income Tax written by OECD and published by OECD Publishing. This book was released on 2007-11-13 with total page 174 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents the recent trends in the taxation of corporate income in OECD countries, discusses the main drivers of corporate income tax reform and evaluates the gains of fundamental corporate tax reform.
Download or read book Policy Implementation Under Stress written by Odd-Helge Fjeldstad and published by . This book was released on 2018 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:
