What Drives the Tax Compliance Levels of Sole Traders in South Africa?

Cathrine Thato Koloane, Mangalani Peter Makananisa, Sandisiwe Sityoshwana and Thabisa Tokwei

Pages: 20-44

First Published: 2023

Original Language: English

View Abstract and details

Foreign Aid and Domestic Revenue Mobilisation in Conflict-Affected Countries

Souleymane Diarra, Maimouna Diakite, Sampawende J.-A. Tapsoba and Tertius Zongo

Pages: 45-68

First Published: 2023

Original Language: English

View Abstract and details

Free Trade and Tax Efficiency in the West African Economic and Monetary Union: what can we learn for the AFCFTA?

Calixe Bidossessi Alakonon and Alastaire Sèna Alinsato

Pages: 69-89

First Published: 2023

Original Language: French

View Abstract and details

Royalty Tax Rate and the Under-reporting Dilemma in Tanzania’s Mining Sector

Amos James Ibrahim

Pages: 90-102

First Published: 2023

Original Language: English

View Abstract and details

Proposition for an AFCFTA-based Tax Dispute Court for the Timely Resolution of Commercial Tax Disputes

Marie-Louise Fehun Aren

Pages: 103-124

First Published: 2023

Original Language: English

View Abstract and details

Technology Evolution and Tax Compliance: Evidence From Rwanda

Naphtal Hakizimana and Fabrizio Santoro

Pages: 125-149

First Published: 2023

Original Language: English

View Abstract and details

Tax Policy, Corruption and Poverty in WAEMU

Alastaire S. Alinsato and Symphorien Zogbasse

Pages: 150-169

First Published: 2023

Original Language: French

View Abstract and details

Application of Autoregressive Distributed LAG Models to Evaluating Malawi’s Tax Revenue Productivity and Tax Administration Reform

Isaac Yamikani Chilima

Pages: 170-197

First Published: 2023

Original Language: English

View Abstract and details

The Impact of Tax Treaties on the Promotion of FDI: the Case of Morocco

Amine Doghmi

Pages: 198-212

First Published: 2023

Original Language: English

View Abstract and details

Impact of Implicit Tax on Personal Income Tax Compliance Behaviours

lhasan Usman and Professor Victor Kyari Gimba

Pages: 213-236

First Published: 2023

Original Language: English

View Abstract and details

Impact of the AfCFTA Agreement on Customs Revenue: case of Togo

Bayoma Wili Samara

Pages: 237-253

First Published: 2023

Original Language: French

View Abstract and details

Tax Awareness Among Micro-Business Owners in Informal Settings

Ayodele Ibrahim Shittu

Pages: 254-272

First Published: 2023

Original Language: English

View Abstract and details

An Analysis of Gender Equality and Tax Policies in Zimbabwe

Learnmore Nyamu Zanga

Pages: 273-302

First Published: 2023

Original Language: English

View Abstract and details

Assessment of Impact of the COMESA-EAC-SADC Tripartite Free Trade Area on Tax Revenue in Malawi

Miriam Banda Mhango

Pages: 303-330

First Published: 2023

Original Language: French

View Abstract and details

Impact of Tax Compliance Enforcement Initiatives in Uganda: case Study of the Value-Added Tax Fraud Campaign

Micah Samuel Gaalya

Pages: 331-347

First Published: 2023

Original Language: English

View Abstract and details