Tax revenue in many low-and middle-income countries is inadequate for funding
investments in public goods and human capital. With high levels of informality and limited …

This paper analyzes the effect of mobile money adoption on tax revenue performance in a
large sample of 104 develo** countries over the period 1990–2019. Estimations, based …

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 …

Many African countries struggle to collect an adequate amount of tax revenue to support
needed investments in public services. This paper examines how African countries may take …

The value-added tax (VAT) is a cornerstone of the modern tax system. It has many desirable
properties in theory: it does not distort firms' production decisions, it is difficult to evade, and …

The effectiveness of the e-tax system in encouraging tax compliance has been largely
unexplored. Thus, the current study aims to examine the interrelationship between …

Tujuan penelitian ini guna menilai pengaruh pengetahuan perpajakan, tarif pajak,
mekanisme pembayaran pajak dan sanksi pajak terhadap kepatuhan wajib pajak UMKM di …

The value-added tax (VAT) is meant to be an efficient and self-enforcing tax on consumption.
Yet, being a rather sophisticated tax, the VAT can also be complex and costly to administer …

New digital technologies are now being widely used in Africa and lower-income countries
(LICs). This has had an impact on tax administration, which has been increasingly digitised …

While extent literature suggests that major SOE customers can be beneficial to non-SOEs
because of SOEs' stable demand and ability to provide credit endorsement, the absolute …