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Estimating tax gaps in Zambia - A bottom-up approach based on audit assessments
(UNU-WIDER, 2023-02-01)
Assessing tax gaps—the difference between the potential and actual taxes raised—plays a vital role in achieving positive domestic revenue objectives through improved and reformed taxation. This is particularly pertinent ...
Assessing the impact of an intervention to withhold value-added tax in Zambia
(UNU-WIDER, 2023-02-01)
Improving tax collection is essential if developing economies are to avoid over-reliance on external donor funds and loans. Revenue authorities in the Global South have recently adopted new policy tools to improve domestic ...