A banana market in Kitwa, Uganda. Most of Uganda’s economic activity is informal and untaxed.
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Uganda Revenue Authority has turned its focus on small traders and VAT law enforcement after the World Bank funding freeze.
Text messages were found to work in increasing tax compliance in Uganda.
Photo by YASUYOSHI CHIBA / AFP) (Photo by YASUYOSHI CHIBA/AFP via Getty Images
Receiving any text message increased the likelihood that an individual would pay their tax.
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A graduated and carefully calibrated approach to increases in VAT is preferable to large scale, once-off increases.
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Under the uncertain economic conditions of the pandemic, a voluntary disclosure program for overseas income could protect New Zealand’s small businesses — and promote tax honesty at the same time.
Trust in government, not tax rates, determines citizens’ attitude to taxation.
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South Africans have become more restive about paying taxes to a government mired in allegations of corruption.
Petty public corruption cannot be ignored, but to gain the biggest “bang for the buck” in tax collection the government should focus on stamping out corruption by top officials.
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A high level of perceived corruption by top government officials deters people from being tax-compliant.
One of the ways that super-rich individuals in Africa are evading tax is through keeping their money in offshore accounts.
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The number of super-rich individuals in Africa is growing, but they are not paying their fair share of taxes. African governments are losing out on roughly US$15 billion in taxes annually.