Tax Law (Books and Journals)
- African Multidisciplinary Tax Journal From No. , February 2021 to No. , March 2022 Juta Journals, 2021
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An analysis of the effects of taxation on income inequalities in WAEMU
This article analyses the potential effect that tax instruments have on income inequalities in sub-Saharan Africa particularly in the West African Economic and Monetary Union (WAEMU). Tax instruments are represented by various types of levies and taxes whereas income inequalities are estimated by the Gini index. Using the generalised method of moments over the period from 1990 to 2017, the...
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Tax policy in WAEMU: Tax coordination or competition?
The objective of this article is to evaluate the nature of tax policy in West African Economic and Monetary Union WAEMU countries with the view to strengthening economic integration. We estimate a spatial autoregressive model (SDM) over the period 2000 to 2017. The strategic tax tool used is that of tax burden and we demonstrate that the spatial autoregressive coefficient has overall significance.
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Determinants of municipal taxes payment by informal micro and small business in Côte d’Ivoire
This article analyses the determinants of municipal tax payments of informal micro- and small businesses in Côte d'Ivoire. The data used relates to 276 informal production units surveyed in the framework of the CAPEC/IDRC project. Using descriptive statistics and the estimation of a Probit model, the study highlights the variables that both negatively and positively influence tax payments. It...
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An empirical evaluation of the determinants of the property tax compliance rate in Kaduna State, Nigeria
This study examines empirically the variables that are driving property tax compliance rates in Kaduna State, Nigeria. In doing so, it relies on primary data sources. During the study, 400 respondents were targeted, but 406 completed questionnaires were analysed. The nature of the data collected necessitated employing the ordered logistic regression model to analyse the data. The result indicated
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Developments in the use of technologies in African tax administrations
A substantial number of sub-Saharan African tax administrations have seen efficiency gains by adopting online systems for tax filing and payment. However, the adoption of technology for the automation of tax administration has been markedly slow in comparison to the pace of adoption in developed countries. For African countries' drive toward domestic resource mobilisation to be successful,...
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Constraints to optimising revenue potential in subnational governments in Kenya: Lessons from Nairobi City County
Optimisation of revenue potential in the subnational governments in Kenya is core to meeting the their recurrent and development expenditure needs without over-relying on national government transfers. However, the subnational governments face constraints that limit their potential to enhance their revenue collections. Therefore, this study examines the constraints to own source revenue (OSR)...
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Property taxation and efficiency scores of metropolitan municipalities in South Africa
Property taxation is a primary source of income for urban municipalities (metros), particularly in South Africa. Property tax collection amongst metros varies, which begs the question of whether differences in tax efficiency scores can be explained by institutional factors, or whether economic factors such as the size of the tax base or the ability to raise other revenues play a role. This...
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Estimating the property taxation in WAEMU countries: An analysis
The question of efficient domestic tax revenue mobilisation in developing countries has continued to receive particular attention in recent years. This article evaluates the potential of property tax revenues in Western African Economic and Monetary Union (WAEMU) countries. To this end, three methods were employed using data from the Government Financial Statistics (GFS) of the International...
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Assessing taxpayers’ awareness on their right to appeal property tax assessment in the city of Mzuzu – Malawi
Valuation inaccuracy when assessing properties for taxation purposes, which results in taxpayers deciding to evade property taxes due to higher taxes influenced by incorrect assessments, affects the economy of the country negatively. This research evaluated how a lack of taxpayer awareness of their right to appeal on estimated property taxes affect property tax compliance in Mzuzu City....
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Using a digitalisation approach to optimising potential property tax revenues in the Democratic Republic of Congo
Optimising property tax is beneficial for real estate investors but can also encourage tax avoidance and fraud by economic operators if the state does not put safeguards in place to secure its rights. On the one hand, the state must first control the number of buildings per category and identify the property owners to be taxed. Thanks to digitalisation, tax administrations will change the current
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Tax revenue potential and effort in Ethiopia: A comparative analysis of stochastic frontier analysis vs utility maximisation function as a new measure of tax effort
This article tests the new measure of tax efforts following Dalamagas et al (2019) who argued that in the context of the Arrow-Debreu economy, with fixed labour supply and no savings, disposable income is equal to private consumption, a utility function with two arguments, income, and government spending, is maximised concerning direct and indirect tax rates. The optimal level of tax revenue is...
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Contribution to the assessment and prediction of companies? Tax risks in the administration of tax
Tax risk management requires an adequate assessment of the risk based on previously identified determinants. The main objective of this article is to design a tax risk prediction tool. To achieve this objective, data were collected from about sixty big companies in Togo. The scoring method first identified tax risks determinants and then assessed and predicted that risk. The results show that in...
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Determinants of properties tax revenues in Sub-Saharan Africa: Case of Togo
The objective of this study is to identify the determinants of property tax revenues in Togo. The data relate to the regions and prefectures and were collected from the services of the Togolese Revenue Authority (OTR) and from the Ministry of Justice over a period of five years (2016 to 2020). The results of the descriptive analysis show that the maritime region especially the capital Lomé alone...
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Analysis of tax compliance determinants and property owners? Socio-economic profile in Benin
Implementing efficient tax policy remains a central concern to leaders. Consequently, this article seeks to analyse the determinants of property tax compliance in Benin to ultimately establish the socio-economic profile of property owners. To achieve this, the article first regresses the partial proportional odds model to identify conditional and influential factors to taxpayers' compliance. This
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Revenue enhancements in Kampala, Uganda: Lessons for other African cities
The Kampala Capital City Authority (KCCA) are optimistic that reforms can yield substantial own source revenues if the reform strategy and implementation processes are well designed and executed. Within four years of establishment, the KCCA increased their own source revenue by more than 100 per cent. Kampala's success can be attributed to improved and modernised administrative processes and...
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Challenges facing the property tax collection system: A case study of the City of Harare municipality
This article assesses the challenges facing the City of Harare's property tax collection system and proposes measures to improve revenue collection. The research used interviews and questionnaires to collect data from the selected sample of 180 respondents that included municipality officials as well as 137 residents of Harare and 43 property tax administrators. The research used Excel to analyse
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Effects of modern communication channels on taxpayer service experience in Kenya
The objective of this research study was to establish the effect of modern communication channels on taxpayer service experience in Kenya. This was answered using three research questions which revolved around social media, mobile communication and web portals and how each affected taxpayer service experience. The targeted population for the survey were all taxpayers in the Nairobi region who...
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Mitigating the cost impact of ICT system failures in tax agencies: Lessons from Uganda
Tax administrations that have adopted information and communication technology (ICT) face the challenge of system failures. Exhaustive literature exists on the causes and nature of such downtime or failures. This study investigated the cost of downtime in a tax administration, taking the case of the Uganda Revenue Authority (URA) a case study, and reviewing and analysing system performance...
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Carbon tax to lower emissions: The likely impact of carbon emissions tax on households in South Africa
The South African government, along with other countries, has signed the Paris Agreement to commit to lowering carbon dioxide emissions. This has led to the introduction of carbon tax in different countries to combat global warming. The Mexican government was the first to introduce carbon tax amongst the emerging economies back in 2014, while the Argentine government implemented carbon tax in...
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VAT withholding tax and its impact on VAT compliance: Evidence from the Zimbabwe revenue authority
Value-added tax (VAT) withholding tax is a key instrument used in various tax administrations to curb revenue leakages that emanate from clients that charge VAT on their services and supplies and then fail to remit it to revenue authorities. The Zimbabwe Revenue Authority (ZIMRA) implemented VAT withholding in 2017 with the expectation that it would positively affect VAT compliance. The...
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Civic pride and tax compliance in Kenya
Every government aspires to foster voluntary tax compliance; thus, the need to understand what citizens think about paying taxes other than taxes being a legal requirement. This paper analysed data collected through a nationwide survey on tax compliance. An ordered probit regression model was employed to examine the relationship between civic pride and tax compliance in Kenya. The findings...
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Afrika's obligation to fight for a gendered and youthful perspective in global digitalised tax restructuring
This paper considered the historical perspective of women and taxation, as well their economic status in the Organisation for Economic Co-operation and Development (OECD) countries, Afrika, and South Africa as a special focus. The case was made that women are globally worse off economically than their male counterparts; but that Afrikan women specifically come off the worst. Women also suffer...
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The determinants of the VAT potential in Benin: An econometric analysis
This paper aimed to analyse the determinants of VAT potential in Benin over the period 1991 to 2017. The results of the estimation, conducted using Engle Granger's cointegration model, showed that the latter is, on the whole, lower than the actual level of VAT collection over the period of analysis. This means that the VAT potential is relatively well developed, insofar as the tax capacity of the
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Problem of expanding the management of VAT to the synthetic tax centers of DR Congo
The tax reform to replace turnover tax with value-added tax (VAT) in Congolese tax legislation, in order to broaden the tax base, was justified by the government's desire to increase levels of state revenue. This tax was introduced in 2010 and implemented in 2012. Although its contribution has improved the level of tax revenue, certain managerial aspects linked to it have not been exploited to...
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Assessment of the impact of electronic fiscal devices on compliance and VAT collection in Malawi
The study examined the effectiveness of using electronic fiscal devices (EFDs) in revenue collection and compliance. The study used a quantitative approach for the analysis. Timely filing of tax returns was used as a measure of compliance whereas value-added tax (VAT) revenue collection as a percentage of gross domestic product (GDP) was employed as a measure of revenue collection performance....
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Assessing the impact of ASYCUDA on customs revenue performance: Evidence from the Liberia Revenue Authority
This study sought to explore empirically the impact of an Automated System for Customs Data (ASYCUDA) on customs revenue performance at the Liberia Revenue Authority (LRA). We used monthly time series data sourced from the LRA, the Central Bank of Liberia, and various series of the Harmonized Tariff of Liberia. The data spans from January 2015 to December 2018. We employed the bounds testing...
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A woman's work is never done: Fiscal policy and women's labour supply in Malawi
The study sought to identify factors that fiscal policy can target to induce beneficial female labour force participation (FLFP) in formal wage, casual (ganyu) and agricultural labour. To achieve this, the study first used the Multinomial Logit Model on Malawi's Second Integrated Household Survey dataset (IHS2) to predict the occupational distribution and to test for differences in the factors...
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Analysis of the potential and fiscal effort of the countries of the West African Economic and Monetary Union
This article aimed to analyse the fiscal potential of member countries of the West African Economic and Monetary Union Commission (WAEMU) space. This issue seems to be relevant insofar as fiscal resources are a function of the states' budget. The method of analysis used in this paper is the stochastic frontier model of Kumbakar, Lien & Hardaker (2014) for the period 1987-2017. The results showed...
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Taxable capacity and effort of value-added tax in Kenya
Domestic tax revenue mobilisation has received great focus among developing countries in order to achieve the development objectives with less reliance on foreign aid. The effort to mobilise revenue in developing countries has been undermined by some challenges such as high levels of non-compliance, low taxable capacity and effort averaging 10 to 20 per cent compared to Organisation for Economic...
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Does digitalisation improve the mobilisation of tax revenues in Africa?
The objective of this paper is to examine the effect of digitalisation on tax revenue mobilisation in Africa. Using panel data from 40 selected African countries over the period 1980-2017, econometric estimates were implemented using the generalised method of moments. Our results indicated that digitisation has both a positive and significant effect on tax revenue mobilisation in Africa over the...