Increasing tax revenues is a major policy goal in many low-and lower-middle-income
countries. While economic growth is an important determinant of taxation, available …

This paper examines whether tax knowledge, tax fairness and trust affect voluntary tax
compliance among small and medium enterprises (SMEs). Given the growing budget …

This paper investigates how non-tax revenues impact tax collection in Brazilian
municipalities, focusing on shifts in intergovernmental transfers due to population updates …

Background Governance, health financing, and service delivery are critical elements of
health systems for provision of robust and sustainable chronic disease care. We leveraged …

Difficult to find another policy shift that has promised as much for tax compliance in
develo** countries as digitalization. Yet the evidence on its impact is scant. Using the …

Taxation serves as a vital lifeline for government revenue, directly contributing to national
development and the welfare of its citizens. Ensuring the efficiency and effectiveness of the …

This paper reports the results of a text message campaign aimed at promoting tax
compliance among landowners in Dar es Salaam, Tanzania. Landowners were randomly …

Taxation and Development Page 1 VoxDevLits are wiki-inspired literature reviews that aim to
summarise the evidence base on narrowly defined topics related to development economics …

Existing literature on economic growth often investigates the effects of foreign direct
investments (FDIs) on economic growth while giving little significance to domestic resource …

Technological advancements have led to constant change and adaptation of all systems,
including the tax systems. Taxation is the process by which a government collects financial …