Academic literature on the topic 'Taxation and revenue'
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Journal articles on the topic "Taxation and revenue"
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Prasetyo, Syarief Gerald, and Yustiana Wardhani. "Analisis Laju Pertumbuhan Kontribusi Pajak Daerah dan Pengaruhnya terhadap Pendapatan Asli Daerah Kabupaten Bogor." INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE 2, no. 2 (December 11, 2019): 90–117. http://dx.doi.org/10.36766/ijag.v2i2.19.
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The way to improve the authentic revenue of a district is to study its’ potential which can be used as the future financing of the development. The research methode being used is associative descriptive. As a matter of fact, based on the result of the research, it has discovered that the contribution of district’s tax on the district’s authentic revenue has been bigger on average than the other contribution of district revenues. Hotel and restaurant taxation, district taxation simultaneously have affected the district authentic revenue. Moreover, the revenue received from the taxation of hotel and restaurant, entertainment events, adverstisement, raod lighting which partially have affected the district authentic revenue accordingly. Suggestions offered are that the authority should have to perform more extensive effort on the potential district tax and to improve the awareness of the society to respect the tax obligation by giving them more training and performing more supervision of it as well as providing such the system of taxatation collection which is more effective.
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Prasetyo, Syarief Gerald, and Yustiana Wardhani. "Analisis Laju Pertumbuhan Kontribusi Pajak Daerah dan Pengaruhnya terhadap Pendapatan Asli Daerah Kabupaten Bogor." Indonesian Journal of Accounting and Governance 2, no. 2 (December 15, 2018): 90–117. http://dx.doi.org/10.36766/ijag.v2i2.28.
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The way to improve the authentic revenue of a district is to study its’ potential which can be used asthe future financing of the development. The research methode being used is associative descriptive.As a matter of fact, based on the result of the research, it has discovered that the contribution ofdistrict’s tax on the district’s authentic revenue has been bigger on average than the other contributionof district revenues. Hotel and restaurant taxation, district taxation simultaneously have affected thedistrict authentic revenue. Moreover, the revenue received from the taxation of hotel and restaurant,entertainment events, adverstisement, raod lighting which partially have affected the district authenticrevenue accordingly. Suggestions offered are that the authority should have to perform more extensiveeffort on the potential district tax and to improve the awareness of the society to respect the taxobligation by giving them more training and performing more supervision of it as well as providingsuch the system of taxatation collection which is more effective.
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Bachas, Pierre, and Mauricio Soto. "Corporate Taxation under Weak Enforcement." American Economic Journal: Economic Policy 13, no. 4 (November 1, 2021): 36–71. http://dx.doi.org/10.1257/pol.20180564.
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How should developing countries tax corporate income? We study this question in Costa Rica, where firms face higher average tax rates on profits when revenues marginally increase. We combine discontinuity and bunching designs to estimate the elasticity of taxable profit and separate it into revenue and cost elasticities. We find that firms faced with a higher tax rate slightly reduce revenues but considerably increase costs, thus producing a large elasticity of taxable profit of 3–5. In this context, the revenue-maximizing rate for a corporate tax on profit is below 25 percent, and we show that a tax policy that broadens the base while lowering the rate can almost double the tax revenue collected from these firms. (JEL D22, H25, H26, H32, K34, L25, O23)
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Mercer, Colin, and Paul Hale. "Taxation: Revenue Announces Comprehensive Reform of Securities Taxation." Business Law Review 16, Issue 6 (June 1, 1995): 126–27. http://dx.doi.org/10.54648/bula1995034.
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Yarema, Yaroslav. "The mechanism of personal income taxation and its prospects in Ukraine." Zeszyty Naukowe Wyższej Szkoły Bankowej w Poznaniu 92, no. 1 (March 31, 2021): 33–42. http://dx.doi.org/10.5604/01.3001.0014.9158.
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The article analyses the current mechanism of personal income taxation in Ukraine, examining the impact of its individual elements on total revenues from personal income tax. The analysis of revenue contributions from personal income taxation to the consolidated state budget and local budgets indicates that the personal income tax remains the most important sources of revenue. In the structure of personal income tax revenues, wages are the main source of taxable income. The author analyses the mechanism of taxation for natural persons (businessmen) and tax receipts flowing to local budgets from incomes from business activity and highlights its shortcomings. In this context, he proposes introducing progressive tax rates, which will make it possible to shift the tax burden from individuals with low incomes to those who earn higher incomes.
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Pidduck, Teresa Michelle, Karen Odendaal, Michelle Kirsten, Lauren Anne Pleace, and Kaylee De Winnaar. "Progressive tax: a proposal for customer loyalty programmes." Pacific Accounting Review 31, no. 4 (November 4, 2019): 626–45. http://dx.doi.org/10.1108/par-10-2018-0082.
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Purpose The South African Government needs to increase fiscal revenues to cater to increased government spending. This paper aims to argue that the South African Revenue Service (SARS) has an opportunity to tax the receipt of customer loyalty programme awards in the hands of customers, with little amendment to current tax legislation or administration. This provides the South African Government an opportunity to increase much needed tax revenue in spite of limited resources. Design/methodology/approach Five instrumental case studies were used and analysed from a financial reporting perspective to quantify customer loyalty points earned by customers. These can form a basis for deriving the potential benefits from the taxation of customer loyalty programmes in the retail industry. The multiple instrumental case studies used and the application of accounting guidance in International Financial Reporting Standards allow generalisations to be made to highlight the amount of customer loyalty awards granted and possible tax revenues forgone in just one sector of the South African economy. Findings Should the proposals for taxation of customer loyalty programmes be implemented, the fiscus would be able to collect over R 234.35m (US$16.91m) in tax revenue from only five companies providing customers with loyalty awards. This indicates that this proposal for taxation is critical for investigation by the South African Government, as it may aid in achieving revenue goals for South Africa. Originality/value This paper contributes to the literature on taxation legislation within South Africa by proposing a model that may be used by the SARS to increase tax revenues to meet the Government’s needs.
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Olaoye, Clement Olatunji, A. R. Ayeni-Agbaje, Isaac Adesodun Adebayo, and Ruth Bosede Adesodun. "Effect of Electronic Taxation on Revenue Productivity in Nigeria." Archives of Business Research 10, no. 8 (August 10, 2022): 35–48. http://dx.doi.org/10.14738/abr.108.12500.
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This study investigated the effect of electronic taxation on revenue productivity in Nigeria. Specifically, the study examined the difference between revenue productivity before and during e-taxation, effect of e-taxation adoption on revenue productivity and tax to GDP ratio in Nigeria. The study employed secondary data covering the period 2000-2017. Data were analyzed using, trend analysis, independent t-test and ordinary least regression estimator. Result revealed that there is significant difference between revenue productivity in the pre and post e-taxation adoption and that the revenue productivity is higher at the post adoption. Also, this study showed that e-taxation has significant positive effect on actual tax revenue and tax to GDP ratio in Nigeria with coefficient of 2083.034 (p<0.05) and 1.017351 (p> 0.05). The study concluded that there is a substantial difference between the level of revenue productivity of the pre and post adoption of electronic taxation, and established that the effect of adoption of electronic taxation on actual tax revenue generation in the country is positive and significant, though such impact does not hold a substantial ground in the discourse of the ratio of tax revenue to the level of gross domestic product in the country.
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Kay, John, and Michael Keen. "Commodity Taxation for Maximum Revenue." Public Finance Quarterly 15, no. 4 (October 1987): 371–85. http://dx.doi.org/10.1177/109114218701500401.
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When product quality and variety can be varied, the yield from a commodity tax is likely to depend not only on the overall rate but also on the form of the tax. This article compares specific and ad valorem taxes from a perspective of revenue maximization. The analysis shows that both kinds of tax are likely to distort nonprice behavior, but suggests that revenue considerations will commonly point to predominantly specific taxation.
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Grimm, Veronika, and Ulrich Schmidt. "Revenue equivalence and income taxation." Journal of Economics and Finance 24, no. 1 (March 2000): 56–63. http://dx.doi.org/10.1007/bf02759695.
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Vysochyna, Alina, Yaryna Samusevych, and Liudmyla Starchenko. "Convergence trends of environmental taxation in European countries." E3S Web of Conferences 202 (2020): 03031. http://dx.doi.org/10.1051/e3sconf/202020203031.
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The aim of the paper is to analyse peculiarities of building an environmental tax systems, examining the level of their convergent (divergent) relationships. Main contribution of the paper lies in testing of the hypothesis of existing convergence processes in architecture of environmental tax systems of European countries (as the United Kingdom, Germany, Poland, Slovenia, Latvia, Lithuania and the Czech Republic) on the basis of panel data analysis for the set of European countries using the regression model in Stata 12/SE and MS Excel. Testing the hypothesis about the existence of convergence in construction of environmental tax system of the above mentioned European countries was realized on the base of analysis of coefficients of panel data regression analysis (both fixed effects and random effects models) – for beta convergence and variation coefficient – for sigma convergence. Such parameters as environmental tax revenue (for air pollution) to general tax revenues ratio, %; environmental tax revenue (for water pollution) to general tax revenues ratio, %; environmental tax revenue (for waste management) to general tax revenues ratio, % were chosen as measures of environmental tax system characteristics. Empirical research results confirmed hypothesis of the presence of β-convergence and σ-convergence in the context environmental tax systems of chosen countries.
Dissertations / Theses on the topic "Taxation and revenue"
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Bessell, Maxwell Donald. "Australian Federal Government service revenues : a taxation perspective /." Title page, contents and abstract only, 1997. http://web4.library.adelaide.edu.au/theses/09PH/09phb557.pdf.
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Mascagni, Giulia. "Tax revenue mobilisation in Ethiopia." Thesis, University of Sussex, 2014. http://sro.sussex.ac.uk/id/eprint/51654/.
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This thesis analyses tax revenue mobilisation in Ethiopia. The main research question motivating the thesis regards the existence of a crowding out effect of foreign aid on domestic public revenue. Throughout the research we are also able to identify other constraints and opportunities for tax revenue mobilisation in Ethiopia, to shed light on broader budget dynamics and to provide firm-level evidence on effective tax rates in the Ethiopian manufacturing sector. The thesis therefore contributes to the current debate on tax revenue mobilisation in Africa by providing comprehensive evidence from Ethiopia, using longer time series than most other studies in this literature. Moreover it provides a new theoretical framework to analyse the aid-tax relation. In addition it contributes to the very small evidence base on taxation at the firm level in Africa by virtually doubling the literature and by proposing a theoretical framework for further research. The thesis starts with a qualitative analysis of the Ethiopian fiscal history between 1960 and 2009. This chapter is based on a descriptive analysis of Ethiopian fiscal data, on the study of secondary sources and on in-depth qualitative interviews. On the basis of this deep understanding of the Ethiopian context, the thesis proceeds by developing a theoretical framework to explain the possible substitution effect between aid and tax. An empirical estimation of the model stemming from the theory shows that aid is positively associated with tax revenues. Other determinants of the tax ratio to GDP are found to be: trade openness, the manufacturing sector, the agricultural sector and governance. The following chapter takes a broader look at budget dynamics by using the cointegrated VAR methodology. The results confirm the positive relation between aid and tax. In addition we find evidence for the existence of a domestic budget equilibrium and for a positive association between aid and capital expenditure in particular. Finally the thesis takes a microeconomic look at taxation by analyzing effective tax rates amongst Ethiopian firms. I find that while tax incentives are widely used in Ethiopia, they do not seem to be affected by lobbying or political connections of the firm.
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Pupongsak, Suparerk. "The effect of trade liberalization on taxation and government revenue." Thesis, University of Birmingham, 2010. http://etheses.bham.ac.uk//id/eprint/837/.
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This thesis investigates the trade and revenue impact of trade liberalization. The purpose is to address the following issues: to examine the effect of trade liberalization on the volume of imports and exports, taxation, and its association with the enhancement of the performance of overall tax system. An empirical analysis is conducted by, first, adding liberalization factors to the import and export demand functions to assess their impact on imports and exports. The results indicate that, for Thailand, trade liberalization does not lead to the deterioration in the trade balance. Instead, it helps improve export performance. However, trade deficit may still occur due to a high income elasticity of demand for imports, rooted from its import structure. Although trade liberalization is not found to be associated with the problem of trade imbalance, the fiscal imbalance may still persist due to the mechanism of tariff reduction. In order to deal with the fiscal problem, the government needs to implement domestic tax reform. The consequence of reform may vary since liberalization impacts on taxation differ greatly depending on various factors. The study examines its effect on taxation, by applying a tax effort model and employing a two-way fixed effect approach. The results suggest that tax reform in less developed and developing countries, by moving away from trade tax to domestic taxes, may be inapplicable since domestic taxes may also severely suffer from liberalization. However, tax reform is still necessary and thus the study applies the concept of tax buoyancy and elasticity to evaluate the ability of Thailand’s tax system to mobilize its revenue after the reform. The results reveal that the tax system as a whole is buoyant and elastic due to the high tax-to-base buoyancy of corporate income tax, especially in the post-AFTA period. The main findings from empirical studies have important policy implications for tax strategies of Thailand and other developing countries.
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Shang, Jiang. "An empirical study on China's regional tax revenue performance." Thesis, University of Gloucestershire, 2016. http://eprints.glos.ac.uk/4807/.
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This research aims to find the key determinants of the variation of the tax revenue capacity in China, and to evaluate China’s tax revenue performance at provincial level. The econometric quantitative method is applied in this study for these purposes. The data used in this study covers the period between 1995 and 2013 on 31 provinces, autonomous or municipal cities directly under the control of the Central Government. Differing from the previous research, a new dependent variable, the current revenue ratio is used in addition to the conventional tax ratio. The current revenue is the sum of tax revenue and non-tax soured revenue excludes State Owned Enterprises revenues and expenditures. Eleven independent variables falling into six categories were selected. These six categories were: The traditional tax handles, GDP decomposition, Population factors, Income inequality, Governmental factors, and Corruption. The contributions of this study are: Firstly, for the first time the author constructed the current revenue ratio as the second dependent variable to represent the broader fiscal revenue and true tax-like revenue performance for studying tax effort index in China. Secondly, this study constructed the rural-urban income disparity Theil index as one of the explanatory variables in the tax effort index models for the first time in China’s tax performance study. Thirdly, for the first time in the tax effort index literature, this study used country specific data on corruption in a single country tax effort index model. The main results of this study are: 1) tax revenue capacity is mainly determined by the economic factors whereas the current revenue capacity is determined by both the economic and social factors; 2) tax revenue performance is diluted by the existence of non-tax sourced revenues; 3) the current revenue ratio is a better indicator for true tax performance; 4) There exists a regional disparity of tax or current revenue capacity among provinces. 5) tax/current revenue capacities and tax/current revenue efforts are mismatched in some provinces.
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Mbatia, Carolyne Nkatha. "Effect of foreign aid dependency on taxation revenue in Sub-Saharan Africa." Master's thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/27983.
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There is an ongoing debate in the literature on the effect of foreign aid - concessional loans and grants - on fiscal tax revenues. Most scholars argue that loans have a positive effect on taxation revenue because of the obligation to repay them, whereas grants have a negative effect because the recipient treats them as 'free' money and as a substitute for taxation. This study focuses on the impact of foreign loans and grants on tax revenues for 42 Sub-Saharan African countries for the period 1990-2014. We test the above hypothesis for these African countries, but divide them into different income groups to account for underlying structural differences. Our results show that both concessional loans and grants have a negative effect on taxation revenue when all countries are pooled, and similarly for low-income and lower-middle income countries. As most of these countries received debt relief under the Highly Indebted Poor Country (HIPC) Initiative, we argue that recipient governments formulate an expectation of always receiving debt forgiveness and therefore treat both loans and grants as a "free" source of funds. This creates a disincentive to tax citizens who demand accountability for their taxes. However, upper-middle income countries (HICs) respond differently. Loans and grants have a positive effect on tax revenue in these countries. The effect of loans is a result of upper-income countries being ineligible for debt relief and therefore obligated to repay their loans, which creates an incentive to collect more taxes. The positive relationship between grants and tax revenue is explained by the fact that HICs have achieved a significant level of development, which translates to increased levels of efficiency and accountability in revenue systems from additional resources added to the fiscal. As a policy recommendation to address the disincentive created by grants, we argue that grants should be channeled through Non-Governmental Organisations (NGOs) or the private sector, rather than given directly to the governments.
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Mayezana, Mbuyiseli. "An analysis of South African Revenue Service powers to request relevant material as it pertains to the so-called ‘lifestyle questionnaire’." Master's thesis, Faculty of Commerce, 2019. http://hdl.handle.net/11427/30920.
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This study focuses on the South African Revenue Service’s (SARS) powers to request “relevant material” as it pertains to the so called ‘lifestyle questionnaire”. It also deals with taxpayer’s rights in terms of the Tax Administration Act No. 28 of 2011 (TAA) and the Constitution of the Republic of South Africa, 1996 (the Constitution). Furthermore, the definition of “relevant material’ was discussed in order to establish whether or not a “lifestyle questionnaire” falls within the broad definition of “relevant material” as defined in the TAA and whether or not it infringes upon the taxpayer’s fundamental rights contained in the Bill of Rights. The taxpayer’s remedies were also examined. The South African Revenue Act No. 34 of 1997 (SARS Act) provides that SARS must ensure efficiency and effectiveness of collection of all revenue. SARS must perform this function in the most cost efficient manner and in accordance with the values and principles mentioned in section 195 of the Constitution. SARS administers various pieces of legislation including the (TAA). The TAA was promulgated on 4th July 2012, came into effect on 1 October 2012 and incorporated into once piece of legislation certain administrative sections generic to all tax Acts excluding the Customs and Excise Act. Both SARS and taxpayers must adhere to the Constitution of the Republic which is the supreme law of the country. Any law or conduct inconsistent with the Constitution is invalid. The Constitution consists of the Bill of Rights, a cornerstone of the South African democracy. SARS is an organ of state and therefore must respect, protect and promote the rights contained in the Bill of Rights. Since the introduction of the TAA, taxpayers feel that SARS’ powers have been enhanced. Section 46 of the TAA empowers SARS to request relevant material in various ways for the purpose of administration of a Tax Act, one of which could be by way of issuing a “lifestyle questionnaire” to taxpayers. A Lifestyle questionnaire requires details of the taxpayer’s assets and liabilities, income and expenses for the current and future tax years. Taxpayers often feel that this document is not specific but wide, because they are obliged to reveal everything to the SARS officials. This study reveals that the information requested though the “lifestyle questionnaire” is “in the opinion of SARS foreseeably relevant” for the administration of a tax Act. It therefore, falls within the definition of relevant material. Taxpayers may not without just cause refuse to complete and file the lifestyle questionnaire when requested to do so. It was further established that the Constitutional rights in the Bill of Rights are not absolute. Taxpayers who wish to challenge SARS’ decision to issue a lifestyle questionnaire need to be aware of their rights and the limitations thereof. In addition, this dissertation has revealed that a decision taken by SARS to issue a lifestyle questionnaire is an initial stage, the responses to which could trigger an investigation or audit and that the taxpayer’s Constitutional rights are not adversely affected by such a request. Therefore, taxpayers might encounter difficulty in successfully challenging SARS on judicial review by The High Court. The most suitable, cost effective and expeditious remedy that may be explored by any aggrieved taxpayer is that of the office of the Tax Ombudsman. The mandate of the Tax Ombud is to review and address any complaint by a taxpayer regarding a service or a procedural or administrative matter arising from the application of a tax Act
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Krige, André Claude. "Revenue income vs capital receipt: the validity of the basis for taxing receipts from mining operators in the hands of landowners." Master's thesis, Faculty of Commerce, 2018. http://hdl.handle.net/11427/31472.
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During the 1980’s and onwards, the Western Cape’s Tax and High Courts were inundated with cases relating to the capital vs revenue classification on receipts by landowners from mining operators. These cases became known, in the common parlance, as the Cape Sand Cases. The principles debated during these hearings, range from “corpus vs fructus” to “single transactions vs carrying on a trade” and “capital disposal vs productively employing a capital asset”. The general principles formed during the rulings on these cases, fell largely in favour of the tax authorities and served as a deterrent to taxpayers for incessantly challenging the status quo on the classification of receipts from similar sources. Recent review of contracts within the industry and landowner consideration for classifying income, still follow the guidance of these common law principles. This study examines some of these past cases to get a better understanding of the reasoning which has led to the outcomes previously derived. An assessment of the changes introduced to tax legislation is made in order to provide grounds for the potential deflection from the incumbent perceptions on the classification of receipts. The initial investigation leads to the focal point of this study, which is the introduction of the MPRDA (Mineral and Petroleum Resources Development Act, 2002). Relying on the MPRDA, along with court cases challenging some of its content, the position of landowners is distinguished from that held during the formation of the common law on the classification of their income. The common law principles are challenged and reasons given, for denying exclusive reliance on previous case law when adjudicating the classification of income. This study, along with possible restructuring of the contracts that underlie these transactions, serves as basis for challenging the current classification of income by landowners from mining operators, previously deemed to be revenue in nature.
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Chat, Yiu-tong Vincent. "Quality services in the Inland Revenue Department /." Hong Kong : University of Hong Kong, 1998. http://sunzi.lib.hku.hk/hkuto/record.jsp?B19872379.
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Schloemer, Paul G. "Internal Revenue Code Section 263A: an assessment of its impact and proposals for simplification." Diss., Virginia Tech, 1991. http://hdl.handle.net/10919/37240.
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Pilátová, Světlana. "Rovná daň a její vliv na příjmovou úroveň." Master's thesis, Vysoká škola ekonomická v Praze, 2006. http://www.nusl.cz/ntk/nusl-741.
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Tato práce je zaměřena na zhodnocení alternativního systému zdanění na principu rovné daně. Pro svoji práci jsem zvolila podrobnější zkoumání konkrétní příjmové situace poplatníků v případě zavedení rovné daně a zhodnocení přínosů rovné daně převážně v souvislosti s příjmy. Součástí této práce jsou také příklady z několika států, kde rovná daň byla již zavedena.
Books on the topic "Taxation and revenue"
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Public revenue without taxation. London: Shepheard-Walwyn, 1993.
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Kendall, Keith. Taxation and revenue law. Chatswood, N.S.W: LexisNexis Butterworths, 2008.
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Kay, J. A. Commodity taxation for maximum revenue. [Colchester]: University of Essex, Dept. of Economics, 1986.
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Stuart-Buttle, Elizabeth. Revenue law. Guildford: College of Law, 1991.
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Revenue law. 6th ed. Oxford: Hart Pub., 2008.
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Revenue law. 4th ed. Oxford: Hart Pub., 2000.
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Office, General Accounting. Revenue options. Washington, D.C: U.S. General Accounting Office, 1988.
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Ireland, Chartered Accountants, ed. Surviving revenue audits. Dublin: Chartered Accountants Ireland, 2010.
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United States. Congress. Senate. Committee on Finance. Revenue effects of a possible revenue reconciliation proposal. [Washington, D.C: Joint Committee on Taxation, 1989.
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Sandmo, Agnar. Environmental taxation and revenue for development. Helsinki: United Nations University, World Institute for Development Economics Research, 2003.
Find full textBook chapters on the topic "Taxation and revenue"
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Corbacho, Ana, Vicente Fretes Cibils, and Eduardo Lora. "The Politics of Taxation." In More than Revenue, 27–48. New York: Palgrave Macmillan US, 2013. http://dx.doi.org/10.1057/9781137315977_2.
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White, Anthony G. "Miscellaneous Municipal Revenue Sources." In Municipal Bonding and Taxation, 129–57. London: Routledge, 2022. http://dx.doi.org/10.4324/9781003168928-3.
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Shome, Parthasarathi. "Tax Assignment and Revenue Sharing." In Taxation History, Theory, Law and Administration, 117–27. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-68214-9_12.
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Dunmore, Paul V., and Shee Boon Law. "Taxation and Bankruptcy: Distress Prediction for Inland Revenue." In Taxation and the Limits of Government, 271–88. Boston, MA: Springer US, 2000. http://dx.doi.org/10.1007/978-1-4615-4433-3_13.
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Davies, James B., and David G. Duff. "6. Wealth Tax Proposals: Distributional Impacts and Revenue Potential." In Issues in the Taxation of Individuals, edited by Allan Maslove, 172–260. Toronto: University of Toronto Press, 1994. http://dx.doi.org/10.3138/9781487579760-008.
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Caragata, Patrick James. "The Revenue Potential of the New Zealand Tax System." In The Economic and Compliance Consequences of Taxation, 139–49. Boston, MA: Springer US, 1998. http://dx.doi.org/10.1007/978-1-4615-5695-4_5.
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Prebble, John, and Darien Shanske. "Legal Positivism and Tax Law: Kelsen, Is/Ought and Capital/Revenue; Hart, Open Texture and GAARs." In Political Philosophy and Taxation, 281–303. Singapore: Springer Nature Singapore, 2022. http://dx.doi.org/10.1007/978-981-19-1092-0_8.
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Redonda, Agustin, Christian von Haldenwang, and Flurim Aliu. "Tax Expenditure Reporting and Domestic Revenue Mobilization in Africa." In Taxation, International Cooperation and the 2030 Sustainable Development Agenda, 173–93. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-64857-2_9.
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AbstractThe use of tax expenditures (TEs) is an important fiscal practice that is often overlooked in public spending debates. The fiscal cost as well as the lack of effectiveness of TEs can be significant. This chapter describes the state of TE reporting across the world, focusing on Africa. It begins by explaining in detail what TEs are and what their role in government expenditure is. It proceeds by offering examples of the fiscal cost of these provisions, their (in)effectiveness, and the reasons why they are often hard to remove. The main portion of the chapter focuses on the lack and inconsistency of TE reporting. The chapter provides the first results of the “Global Tax Expenditures Database” (GTED), an ongoing project aiming to increase transparency and boost research in the TE field. The GTED reveals that over 64% of African countries do not provide any information on their TEs, while most of the countries that do report on TEs leave out important information such as the policy objectives and beneficiaries of those provisions. Lastly, using the available data, the chapter reports that, on average, TEs in African countries account for 2.8% of GDP and 17.8% of total tax revenue, and being as high as 7.8% (in Senegal) and 58.4% (in Mauritania), respectively.
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Copland, Ian, and Michael R. Godley. "Revenue Farming in Comparative Perspective: Reflections on Taxation, Social Structure and Development in the Early-Modern Period." In The Rise and Fall of Revenue Farming, 45–68. London: Palgrave Macmillan UK, 1993. http://dx.doi.org/10.1007/978-1-349-22877-5_3.
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Lips, Wouter, and Dries Lesage. "Medium-Term Revenue Strategies as a Coordination Tool for DRM and Tax Capacity Building." In Taxation, International Cooperation and the 2030 Sustainable Development Agenda, 77–92. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-64857-2_5.
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AbstractThis chapter investigates the introduction of Medium-Term Revenue Strategies (MTRS) in developing countries as part of technical assistance for tax capacity building. The MTRS concept was devised by the Platform for Collaboration on Tax and is supposed to be a holistic high-level roadmap for tax policy reform around which civil society and external aid donors can coordinate. Tax capacity building for domestic resource mobilization has become a crowded governance field over the last decade with multiple bilateral and multilateral partners involved, sometimes in the same country. While there have been multiple high-level coordination efforts, within-country coordination is still lacking. As such, we investigate the concept’s usefulness as a coordination tool for donors to ensure their assistance is matched with a country’s needs and preferences. We also critically examine the concept’s potential pitfalls and deficiencies in terms of scope and ambition, partners, and legitimacy. We conclude that if the MTRS is evaluated as it is intended, an additional tool in the larger toolbox of coordination in the tax capacity building regime, the concept holds promise but calls for close scrutiny to ensure that they are truly country-owned and country-specific roadmaps.
Conference papers on the topic "Taxation and revenue"
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Aseinov, Dastan. "Autonomy of Local Governments in Taxation in Kyrgyzstan." In International Conference on Eurasian Economies. Eurasian Economists Association, 2020. http://dx.doi.org/10.36880/c12.02382.
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The authority for taxation might be delegated to the local governments to expand their financial autonomy through increasing their revenue. This study aims to assess the financial autonomy of local governments in Kyrgyzstan in terms of tax revenues.
The taxing power of local governments examined using local budget data for period of 2007-2017. We use variables as reflecting the level of taxing power. Variables measured as ratio of total local government tax revenue, different types of taxes revenue to the total revenue or to the total tax revenues. This study also looks at the legal framework for delegating taxation powers to local authorities.
The results show that financial autonomy of local governments in terms of taxation is low. Local governments in Kyrgyzstan largely depends on transfers from the central government budget. According to the legal framework, the tax powers of local administrations is within narrow limits. Since increasing the financial autonomy through expanding the taxing power of local governments poses problems this needs to be solved, like a narrow tax base and inefficient tax administration in the regions. Thus, it can be argued that it is too early to transfer taxation power to local governments.
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IZVORANU, Anca-Marina. "IMPACT OF TAXATION ON AGRICULTURAL REVENUE OF FARMERS." In Competitiveness of Agro-Food and Environmental Economy. Editura ASE, 2022. http://dx.doi.org/10.24818/cafee/2019/8/10.
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Taxation is involved in all areas of life, economic, social and cultural. These sides are permanently correlated, interconnecting each other, inducing specific behaviors, each at the level of the other. The importance of the studied theme lies in this interdependence of the areas of control. The fiscal measures do not determine strictly economic characteristics, but they produce more or less profound social and cultural changes. Human actions, in general, take place with a certain direction, duration and intensity. The direction is established, most of the times, according to the objectives pursued, and the other two instruments, the duration and the intensity are relatively clear. The same aspects are also within the framework of taxation, the objectives are intensively pursued and are foreseen with certain periods of time. These, the objectives, are different from one period to another, changing both in intensity and duration. This is why it is very important to know what their effects are on the economic and social field, because they are created by the public power in order to positively affect both subjects, the state budget and the taxpayers.
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Görkem, Hilal. "Environmental Taxes as a Fiscal Policy Instrument: The Case of the Baltic States." In International Conference on Eurasian Economies. Eurasian Economists Association, 2016. http://dx.doi.org/10.36880/c07.01662.
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The aim of this study is to evaluate environmental taxation in the Baltic States (Estonia, Latvia, Lithuania). First, environmental policies and environmental tax reforms of these countries will be generally overviewed. After addressing the legal regulations related environmental taxation, the composition of environmental taxes, the share of environmental taxes in total tax revenue and GDP will be put forward. In the light of these indicators, the situation of the Baltic countries in EU will be assessed. The reports of the European Commission, Eurostat database, and OECD Database on instruments used for environmental policy are the main data sources used in the study. According to Eurostat data for 2014, energy taxes take the largest share from environmental taxes in EU. While Lithuania has the highest share of energy taxes (93,78%) in EU, Estonia has the lowest share of transport taxes (2,12%). Latvia ranks fifth in terms of the share of environmental taxes in total tax revenue (9.16%). Estonia is among in top ten countries with a share of 8,22%. The share of Lithuania (6.06%) remains slightly below average.
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Fehér, Gábor, and Éva Karai. "HUNGARIAN IFRS IMPLEMENTATION FROM TAX PERSPECTIVE." In Fourth International Scientific Conference ITEMA Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/itema.2020.159.
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The influence of corporate income taxation on financial statements presented on a domestic accounting standards basis differ by countries in a wide range. Corporate income taxation in Hungary has a strong connection to the Hungarian Accounting Act. From 2016 it is prescribed or allowed for specific companies to present their financial statements on IFRS basis. The transition represented not only a challenge in the accounting system of the companies, but the state had to face new tasks because the taxation of IFRS companies had to meet the tax principle of horizontal equity and ensure the proper tax revenue. Research data arise from financial statements of Hungarian companies listed on the Budapest Stock Exchange. The average effective tax rate of Hungarian listed companies decreased after the transition. Temporary tax rules for IFRS companies were applied to reach the tax level of the companies that prepare their financial statements following the Hungarian Accounting Law. Authors compare the results with empirical findings of other European countries.
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Çelik, Sabahat Binnur. "Turkey's Direct and Indirect Taxation Policy in terms of Tax Justice." In International Conference on Eurasian Economies. Eurasian Economists Association, 2016. http://dx.doi.org/10.36880/c07.01564.
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Public finance is a branch of science which examines the activities' economic and finance aspects of the public sector. Public finance has three main objectives such as keeping the economy in balance, providing justice in the distribution of income and providing the economic development / growth. State has to create and apply some finance and economic policies according to those objectives.
State can use mainly three tools which are public incomes (mostly taxes), public expenditures and public debt for to keep and to protect the economy in balance. While keeping and protecting the economy in balance, state must consider "justice" in every chosen policy. This work's subject is examining the taxation policy according to the types of taxes from the view of "justice in taxation" in Turkey. In order to reach a successful comment about this subject, we will consider the rate of direct and indirect taxes to total tax revenue.
If there isn’t justice in taxation, this means that state couldn't apply appropriate policies in a successful way or didn't apply them because of its other purposes. We know that in this century the state is intrusive, effective and very powerful, so we can easily claim that state has responsibility from the lack of justice in taxation. It should not be forgotten that, ensuring "justice in taxation" is so important principle that, Turkish Constitution edited it as an order.
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"PROPERTY TAXATION REVENUE VS. BEST VALUE SERVICE PROVISION IN LOCAL AUTHORITIES: THE MALAYSIAN EXPERIENCE." In 2006 European Real Estate Society conference in association with the International Real Estate Society: ERES Conference 2006. ERES, 2006. http://dx.doi.org/10.15396/eres2006_221.
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Kramarenko, Marina Sergeevna, and Viktoriya Igorevna Saenko. "The problems of the Krasnodar Territory budget performance in terms of taxation and revenue." In VIII International applied research conference. TSNS Interaktiv Plus, 2016. http://dx.doi.org/10.21661/r-80233.
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Uzun Kocamış, Tuğçe, and H. Muhammet Kekeç. "The Impact of Electronic Taxation on Tax Auditing: The Case of Turkey." In International Conference on Eurasian Economies. Eurasian Economists Association, 2017. http://dx.doi.org/10.36880/c08.01911.
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The advances in information and information technology provide companies with both speed and optimal benefit by using the internet intensively for every stage of their commercial activities and for all kinds of transactions. In order to reduce tax losses, it is necessary to utilize information technologies to develop new audit methods and techniques and to follow new practices in the world. It has become compulsory for public institutions to keep pace with the evolving information technology and to form the necessary information infrastructure.
E-applications prevent tax evasion and ensure tax incomes of countries not only to increase the quality of public service but also increase the taxpayer's transaction speed. With the transfer of taxpayers to electronic book and electronic document in order to conduct an effective tax audit and to obtain tax revenue studies on the establishment of a structure that is effective, fast working and using computer technologies well in the struggle with the informal economy are carried out by the tax administration.
In our work, electronic tax applications and tax audit in Turkey are explained under general headings and the process of transition to electronic tax audit is taken as basis on the basis of applications in the world. As a result, the contribution of computer and internet technology to the effectiveness of tax audit is an unquestionable reality.
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Kaplanhan, Fatih, and Cem Korkut. "Distribution of Tax Revenue of Central Government to Local Governments: Glocalization." In International Conference on Eurasian Economies. Eurasian Economists Association, 2014. http://dx.doi.org/10.36880/c05.01127.
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Main questions of this study are “How much autonomy?” and “Has autonomy take to feudalism?” Although the resolution of issue according to effective, efficient, rational and fair principles about the income distribution between the central administration and the municipalities is a precondition of permanent and efficient services of local governments.This study aims to identify regional goverments tasks and improve services of central governments with taxes (VAT) distirbution method. We also aim to increase taxes that are collected from regional governments with the method of glocalization. In addition, if sharing criteria was different, it would how a change between the years 2003-2011 will be investigated. During the comprehensive analysis of these years with public revenues on the basis of VAT, local government’s expenditure, criteria/data to be applied in the share of public revenues to municipalities whether changing the method financing of municipalities can make local governments more efficient and productive will be explored. In a political structure that municipalities are financed from the center, it is very difficult to find an appropriate combination between equality and justice in the distribution of income. Local governments must have privileges which is proportionate with responsibilities on own mandates and source of income for producing to serve as an effective and efficient local services. The results show that if the central governments give budget to regional government according to taxes that are collected in this region, productivity of taxation increase and regional government can collect taxes easier.
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Macarenko, Larisa. "Problematic Issues in the Application of Corporate Income Tax in the Kyrgyz Republic." In International Conference on Eurasian Economies. Eurasian Economists Association, 2011. http://dx.doi.org/10.36880/c02.00367.
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Corporate income tax is one of the national taxes in Kyrgyzstan. In the past few years the share of income tax revenue has been falling down. It should be noted that, apart from the economic reasons, the number of income tax payers is decreasing due to the widely using of special tax regimes in Kyrgyzstan. This paper aims to analyze the issues of corporate income taxation in Kyrgyzstan and offers their solution.
The main issues of corporate income tax application in Kyrgyz Republic are: the existence of problems caused by the economic situation in the country and financial policy; problems in tax administration; the solution of present problems requires a comprehensive approach; these problems cannot be solved only by improving the Tax Code; restoration of accounting and accountability in all economy sectors, the development of non-cash payments.
Reports on the topic "Taxation and revenue"
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Lehe, Lewis, Sairpaneeth Devunuri, Javier Rondan, and Ayush Pandey. Taxation of Ride-hailing. Illinois Center for Transportation, December 2021. http://dx.doi.org/10.36501/0197-9191/21-040.
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This report is a guide to the practice of taxing ride-hailing at the state and local levels in the United States. The information is based on a survey of legislation, news articles, journal articles, revenue data, and interviews. We first review the literature and provide a history of ride-hailing and the practice of ride-hailing. We then profile all ride-hailing taxes in the United States, classifying these taxes according to common attributes and pointing out what details of legislation or history distinguishes each tax. One important distinction is between ad valorem taxes, levied as a percentage of fare or revenues, and “per-ride” taxes levied as a flat charge per ride. Another distinction is the differential treatment of shared and single rides. We provide extensive references to laws and ordinances as well as propose a system to classify the state legal environments under which ride-hailing is taxed. States fall into five regimes: (1) a “hands-off” regime wherein local governments are permitted wide leeway; (2) a “tax-free” regime wherein local taxes are prohibited and the state does not impose a tax; (3) a “state-tax-only” regime wherein local taxes are prohibited but the state levies taxes for its own use; (4) a “revenue-sharing” regime wherein the state levies taxes and distributes them to local governments; and (5) a “local-option” regime wherein local governments can opt into participating in a tax system regulated by the state. We make nine recommendations for Illinois policymakers considering taxes on ride-hailing, with the most important being that the state pass legislation clarifying and regulating the rights of local governments to levy such taxes.
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Tovar Reaños, Miguel, and Muireann Á. Lynch. Carbon taxation in Ireland: distributional effects of revenue recycling policies. ESRI, June 2019. http://dx.doi.org/10.26504/qec2019sum_sa_lynch.
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van den Boogaard, Vanessa, and Fabrizio Santoro. Explaining Informal Taxation and Revenue Generation: Evidence from south-central Somalia. Institute of Development Studies, March 2021. http://dx.doi.org/10.19088/ictd.2021.003.
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Most people in low-income countries contribute substantially to the financing of local public goods through informal revenue generation (IRG). However, very little is known about how IRG works in practice. We produce novel evidence on the magnitude and regressivity of IRG and its relationship with the state in a fragile context, Somalia. We rely on original data from surveys with over 2,300 households and 117 community leaders in Gedo region, as well as on extensive qualitative research. We first show that IRG is prevalent. Over 70 per cent of households report paying at least one informal tax or fee in the previous year, representing on average 9.5 per cent of annual income. We also find that, among households that contribute, poorer ones contribute larger amounts than richer ones, with higher incidence in relation to their income. Further, in line with theory and expectations, informal payments have inequitable community-level effects, with individuals in wealthier communities making more informal payments than in poorer ones and, correspondingly, having access to a greater number of public goods. We then consider four explanations for the prevalence of IRG. First, IRG clearly fills gaps left by weak state capacity. Relatedly, we show that IRG can bolster perceptions and legitimacy of the state, indicating that sub-national governments may actually benefit from informal taxation. Second, informal taxing authorities are more effective tax collectors than the state, with informal taxing authorities having greater legitimacy and taxpayers perceiving informal payments to be fairer than those levied by the state. Third, dispelling the possibility that informal payments should be classified as user fees, taxpayers overwhelmingly expect nothing in return for their contributions. Fourth, in contrast to hypotheses that informal payments may be voluntary, taxpayers associate informal payments with punishment and informal institutions of enforcement. Our research reinforces the importance of IRG to public goods provision in weak formal institutional contexts, to everyday citizens, and to policymakers attempting to extend the influence of the federal state in south-central Somalia. Foremost, informal tax institutions need to be incorporated within analyses of taxation, service delivery, social protection, and equity. At the same time, our findings of the complementary nature of IRG and district-level governance and of the relative efficiency of revenue generation by local leaders have important implications for understanding statebuilding processes from below. Indeed, our findings suggest that governments may have little incentive to extend their taxing authority in some fragile contexts.
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Akua Anyidoho, Nana, Max Gallien, Mike Rogan, and Vanessa van den Boogaard. Mobile Money Taxation and Informal Workers: Evidence from Ghana’s E-Levy. Institute of Development Studies, September 2022. http://dx.doi.org/10.19088/ictd.2022.012.
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The use of digital financial services, including money transfers and mobile money, have expanded widely in lower-income countries in the past decade; 47 per cent of the population of sub-Saharan Africa (548 million) had a registered mobile money account in 2020, with 29 per cent of those accounts representing active users (Andersson-Manjang and Naghavi 2021: 8). Among lower-income countries for which data is available, the average number of mobile money accounts is more than double the number of commercial bank accounts. In many lower-middle-income countries, mobile money usage is the same or more than commercial bank usage (Bazarbash et al. 2020). Alongside this growth, governments have increasingly sought to tax DFS, rooted in deeper discussions about the role that technology can play in increasing tax revenue and strengthening overall state capacity (Fan et al. 2020; Okunogbe and Santoro 2021). While capturing revenue from DFS can come from many sources, mobile money taxes in particular have often been introduced due to the untapped revenue potential and the relatively convenient and easy nature of the tax handle (Lees and Akol 2021a) – particularly in relation to, say, corporate income taxes on financial service providers. As noted above, the search for revenue is often closely linked to a desire to capture revenue from workers in the informal economy, who are often framed as tax evaders.
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Price, Roz. Taxation and Public Financial Management of Mining Revenue in the Democratic Republic of Congo. Institute of Development Studies (IDS), October 2021. http://dx.doi.org/10.19088/k4d.2021.144.
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This rapid review provides a summary of the evidence on the taxation and public financial management of mining revenues in the Democratic Republic of Congo (DRC). This is a very complex topic, with a large and growing literature base, a huge interest by donors, non-governmental organisations and businesses, with some conflicting information at times. In particular, specific data on provincial budgets and spending was not identified during this review. No specific information on public financial management in either of these provinces was identified during the course of this review. Given the burgeoning size of the literature base and the complexity of the mining sector in the DRC, this rapid review only provides a snapshot of the literature. It draws on academic, grey and donor literature sources. Some papers for further reading are highlighted. The report first provides a brief background discussion of general taxation in the DRC, the decentralisation process, and provincial public revenue management. The next section provides general information on the mining sector in the DRC, including the regulatory system and official duties, royalties and tax provisions. Section 4 goes into more detail about taxation and rent-seeking in the mining sector, touching on both large-scale mining (LSM) and artisanal and small-scale mining (ASM). The next section looks at smuggling of minerals in the DRC, with a focus on gold. Finally, some specific lessons learned were drawn from two World Bank projects and highlighted in the final section. Lessons and experiences from other mining-related projects are also highlighted throughout the report. Literature in French was not included in this rapid review, which may mean that some key documents were omitted.
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Amiri, Rahmatullah, and Ashley Jackson. Taliban Taxation in Afghanistan: (2006-2021). Institute of Development Studies (IDS), February 2022. http://dx.doi.org/10.19088/ictd.2022.004.
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Before taking control of Afghanistan in August 2021, the Taliban had developed a remarkably state-like revenue collection system throughout the country. This ICTD research explores how that came to be, and what factors shaped the various forms of Taliban taxation. Drawing primarily on fieldwork from Helmand, Ghazni and Kunduz provinces, this paper explores in depth three commonplace types of Taliban taxation: ushr (effectively a harvest tax, applied to both legal crops as well as opium), taxation on transport of goods (similar to customs), and taxes on aid interventions. The paper pays particular attention to geographic variation, exploring how and why each practice evolved differently at the subnational level.
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Beach, Rachel, and Vanessa van den Boogaard. Tax and Governance in the Context of Scarce Revenues: Inefficient Tax Collection and its Implications in Rural West Africa. Institute of Development Studies (IDS), February 2022. http://dx.doi.org/10.19088/ictd.2022.005.
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In recent years, domestic and international policy attention has often focused on broadening the tax base in order to include a greater share of the population in the ‘tax net’. This is based, in part, on the hope that the expansion of taxation will result in positive ‘governance dividends’ for taxpayers. However, the implications of extending the tax base in rural areas in low-income countries has been insufficiently considered. Through the case studies of Togo, Benin, and Sierra Leone, we demonstrate that extending taxation to rural areas is often highly inefficient, leading to few, if any, revenue gains when factoring in the costs of collection. Where revenues exceed the costs of collection, they often only cover local government salaries with little remaining for the provision of public goods and services. The implications of rural tax collection inefficiency are thus significant for revenue mobilisation, governance and public service delivery, accountability relationships with citizens, and taxpayer expectations of the state. Accordingly, we question the rationale for extending taxation to rural citizens in low-income countries. Instead, we argue for a reconceptualisation of the nature of the fiscal social contract, disentangling the concept of the social contract from the individual. Rather, a collective social contract places greater emphasis on the taxation of wealth and redistribution and recognises that basic rights of citizenship are not, or should not, be contingent on paying direct taxes to the government. Rather than expanding taxation, we argue for the expansion of political voice and rights to rural citizens, through a ‘services-first’ approach.
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Boustati, Alma. The Advantages and Disadvantage of Double Taxation Agreements for Developing Countries. Institute of Development Studies, September 2022. http://dx.doi.org/10.19088/k4d.2022.143.
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When a developing and a developed country sign Double Taxation Agreements (DTAs), its generally the case that the developing country is the one that forgoes some of its tax revenues (Braun & Fuentes, 2016). Nevertheless, developing countries enter these agreements on the assumption that this will have enough economic benefits to offset these losses (Neumayer, 2007). Besides alleviating the burden of double taxation, DTAs also have the added value of improving exchange of information, which helps combat tax evasion and avoidance (Barthel et al., 2009). One of the incentives for signing DTAs for developing countries is the increase in Foreign Direct Investments (FDIs) (Neumayer, 2007). The evidence from the literature on the link between signing DTAs and increasing FDIs is very mixed, with some finding a positive impact and others finding no impact (Quak & Timmis, 2018). However, the literature points to some clear factors that drive the relationship between FDIs and DTAs. There are also studies that attempt to quantify the tax revenue loss of developing countries when they enter DTAs. All the studies find substantial negative loss, although most do not account for the potential benefit of increased FDIs (ActionAid, 2016; IMF, 2014; Janský & Šedivý, 2018; McGauran, 2013; Van de Poel, 2016). There are also other reasons for why developing countries may still commit to negotiate and enter DTAs even when the benefits are not guaranteed. This includes increasing diplomatic ties with the treaty partner and the incentive of receiving foreign aid (Braun and Zagler, 2017). The other is a prisoner’s dilemma situation. The two most prevalent DTA conventions are the OECD Model and the UN Model. The UN Model tends to be more advantageous for developing countries compared to the OECD Model (Eyitayo-Oyesode, 2020). There are many issues over which the UN Committee’s expert members from developed and developing countries disagree but developed country member are better at influencing decisions. Finally, the OECD Model is updated more frequently, resulting in the UN one being comparatively out of date (Hearson, 2015; Quak & Timmis, 2018). Generally, the literature on the impact of DTAs on developing countries’ economies is extensive. This is especially the case for the impact of DTAs on FDIs as well as on tax revenue loss. However, because of the complexity of these issues, many of the empirical studies inevitably suffer from methodological issues that make conclusive claims very difficult. Notably missing from the literature is the impact of DTAs on international trade.
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Hicks, Jacky, Berni Smith, Anna Downs, and Benedetta Musillo. Conversations on Gender and Tax. Institute of Development Studies, June 2022. http://dx.doi.org/10.19088/k4d.2022.064.
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By being ‘gender aware’, tax policy, tax administration and tax research have the potential to both reduce discrimination and promote women’s economic empowerment, and benefit the wider inclusive economic growth and development process. Civil society organisations (CSOs) play an important role in all aspects of taxation and gender, from improving transparency and accountability of government decisions on tax policy, and engaging with governments and oversight institutions on taxation and gender, to educating female taxpayers and monitoring services that revenue authorities and ministries of finance provide. Specialised CSOs could carry out gendered analysis of taxation and its impacts in parallel to gendered analysis of budgeting.
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Bandula-Irwin, Tanya, Max Gallien, Ashley Jackson, Vanessa van den Boogaard, and Florian Weigand. Beyond Greed: Why Armed Groups Tax. Institute of Development Studies (IDS), November 2021. http://dx.doi.org/10.19088/ictd.2021.021.
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Armed groups tax. Journalistic accounts often include a tone of surprise about this fact, while policy reports tend to strike a tone of alarm, highlighting the link between armed group taxation and ongoing conflict. Policymakers often focus on targeting the mechanisms of armed group taxation as part of their conflict strategy, often described as ‘following the money’. We argue that what is instead needed is a deeper understanding of the nuanced realities of armed group taxation, the motivations behind it, and the implications it has for an armed group’s relationship with civilian and diaspora populations, as well as the broader international community. This paper builds on two distinct literatures, on armed groups and on taxation, to provide the first systematic exploration into the motivation of armed group taxation. Based on a review of the diverse practices of how armed groups tax, we highlight that a full account of their motivation needs to go beyond revenue collection, and engage with key themes around legitimacy, population control, institution building, and the performance of public authority. We problematise common approaches towards armed group taxation and state-building, and outline key questions of a new research agenda.