No. , February 2021

Index

• Assessment of the impact of electronic fiscal devices on compliance and VAT collection in Malawi
• Analysis of the potential and fiscal effort of the countries of the West African Economic and Monetary Union
• A woman's work is never done: Fiscal policy and women's labour supply in Malawi
• Assessing the impact of ASYCUDA on customs revenue performance: Evidence from the Liberia Revenue Authority
• Effects of modern communication channels on taxpayer service experience in Kenya
• Does digitalisation improve the mobilisation of tax revenues in Africa?
• Mitigating the cost impact of ICT system failures in tax agencies: Lessons from Uganda
• The value-added tax refund problems in developing countries – case of Zimbabwe
• Civic pride and tax compliance in Kenya
• The determinants of the VAT potential in Benin: An econometric analysis
• Taxable capacity and effort of value-added tax in Kenya
• Carbon tax to lower emissions: The likely impact of carbon emissions tax on households in South Africa
• VAT withholding tax and its impact on VAT compliance: Evidence from the Zimbabwe revenue authority
• Problem of expanding the management of VAT to the synthetic tax centers of DR Congo
• The role of public tax awareness to domestic revenue mobilisation in Uganda
• Afrika's obligation to fight for a gendered and youthful perspective in global digitalised tax restructuring