Ergebnisse für *

Zeige Ergebnisse 1 bis 1 von 1.

1. Do tax administrative interventions targeted at small businesses improve tax compliance and revenue collection?

   evidence from Ugandan administrative tax data
   Autor*in: Jouste, Maria; Nalukwago, Milly I.; Waiswa, Ronald

   Erschienen: January 2021

   Verlag:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

   This paper conducts an impact evaluation of the effects of two tax administration interventions-a taxpayer register expansion and education programme, and a new electronic filing system for presumptive tax-on the number of small business taxpayers... mehr

   • Bibliographische Angaben
   • Zugang
   • Beschreibung
   • Export

   Zugang:

   Verlag (kostenfrei) Resolving-System (kostenfrei) Resolving-System (kostenfrei)

   Kiel: ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel

   Standort:

   ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel

   Signatur:

   DS 248

   Fernleihe:

   keine Fernleihe

   This paper conducts an impact evaluation of the effects of two tax administration interventions-a taxpayer register expansion and education programme, and a new electronic filing system for presumptive tax-on the number of small business taxpayers and presumptive tax revenues in Uganda. Using a difference-in-differences approach and administrative data covering both presumptive taxpayers and comparable small corporate income taxpayers, we find that the number of small business taxpayers filing tax returns and presumptive tax revenues increased substantially after the interventions. We argue that the interventions complement each other because both interventions were established around the same years, and the taxpayer register expansion programme focused on not only registering but also educating taxpayers with regard to tax compliance. We analyse the cost-effectiveness of the taxpayer register expansion programme and find that the benefits outweigh the costs.

   Export in Literaturverwaltung

   RIS-Format   BibTeX-Format

   Quelle:	Verbundkataloge
   Sprache:	Englisch
   Medientyp:	Ebook
   Format:	Online
   ISBN:	9789292569518
   Weitere Identifier:	doi: 10.35188/UNU-WIDER/2021/951-8 hdl: 10419/229418
   Schriftenreihe:	WIDER working paper ; 2021, 17
   Schlagworte:	tax administration; small businesses; tax compliance; electronic filing; impact evaluation; administrative data
   Umfang:	1 Online-Ressource (circa 36 Seiten), Illustrationen