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Increasing Tax Collection in African Countries: The Role of Information Technology
Policy Research Working Papers, 2022Many African countries struggle to collect an adequate amount of tax revenue to support needed investments in public services. This paper examines how African countries may take advantage of recent advances in technology to improve tax administration ...
Oyebola Okunogbe, Fabrizio Santoro
semanticscholar +1 more source
Information Sharing in a Cross-Border E-Commerce Supply Chain Under Tax Uncertainty
International Journal of Electronic Commerce, 2022This study explores the optimal information-sharing strategy in a cross-border e-commerce supply chain with uncertain tax rates, in which an overseas manufacturer invests in product quality and a cross-border e-retailer holds private demand information ...
Xumei Zhang +3 more
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How Countries Should Share Tax Information
Tax, Inequality, and Human Rights, 2016This chapter looks at exchange of information (EOI) policies, proposing several ways to make EOI policies fairer and more efficient, so as to maximize their potential to reduce illicit financial flows and curb abusive tax practices that undermine human ...
A. Cockfield
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, 2020
This paper explores the tax compliance effects of adopting advanced information technology by tax bureau. Although many governments adopt advanced information technology in tax collection, little is known about the effect on tax compliance.
Jianjun Li, Xuan Wang, Yaping Wu
semanticscholar +1 more source
This paper explores the tax compliance effects of adopting advanced information technology by tax bureau. Although many governments adopt advanced information technology in tax collection, little is known about the effect on tax compliance.
Jianjun Li, Xuan Wang, Yaping Wu
semanticscholar +1 more source
Information system and corporate income tax enforcement: Evidence from China
, 2020This paper adds the literature by investigating the effect of information system on corporate income tax (CIT) enforcement. We exploit the regional variations generated by the implementation in 2013 of the third stage of the China Tax Administration ...
Chengrui Xiao, Y. Shao
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INFORMATION EXCHANGE AND TAX HAVEN INVESTMENT IN OECD SECURITIES MARKETS
National tax journal, 2020Exploiting rich International Monetary Fund (IMF) data on bilateral portfolio investment stocks, we document that tax haven–outbound foreign portfolio investment (FPI) in Organisation for Economic Co-operation and Development (OECD) securities markets ...
Jost H. Heckemeyer, A. K. Hemmerich
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Fiscal transparency and tax ethics: does better information lead to greater compliance?
, 2020By relying on WVS data and using multilevel mixed modeling, the paper tests the hypothesis that access to larger flows of information about government fiscal accounts and financial transactions increases citizens’ willingness to pay taxes.
S. Capasso +4 more
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Transparency, Information Shocks, and Tax Avoidance
Contemporary Accounting Research, 2019This study helps provide clarity to the prior mixed findings on the association between the transparency of the financial information environment and tax avoidance by studying the effect that transparency has on tax avoidance in a cross-country sample ...
Jon N. Kerr
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Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2017
The powers of the Commissioner to obtain information about taxpayers has been increased under two recently enacted pieces of legislation, in line with OECD proposals.
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The powers of the Commissioner to obtain information about taxpayers has been increased under two recently enacted pieces of legislation, in line with OECD proposals.
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