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DETERMINANTS OF TAX CAPACITY AND TAX EFFORT IN SOUTHERN AFRICA: AN EMPIRICAL ANALYSIS

Applied Economics, 2021
Please access the full-text of the article on the publisher's website via the doi link at the top of this ...
Zurika Robinson
exaly   +2 more sources

Building Tax Capacity in Developing Countries

Staff Discussion Notes, 2023
Tax capacity—the policy, institutional, and technical capabilities to collect tax revenue—is part of a deeper process of state building that is essential for achieving the sustainable development goals. This Staff Discussion Note shows that developing countries have made some progress in revenue mobilization during the past decades.
Juan Carlos Benitez   +3 more
openaire   +1 more source

TAX CAPACITY OF THE REGION: THEORETICAL ASPECT

CONTEMPORARY ECONOMIC PROBLEMS OF RUSSIA AND CHINA, 2021
This article discusses the category «tax capacity of the region». The main approaches to determining the regional tax capacity and factors affecting its value have been studied.
K.E. Chuprakova, O.A. Tsepelev
openaire   +1 more source

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