Add to ORKGLow-income countries are increasing their fiscal independence through the improvement of domestic taxation systems. To continue to do so, they must ensure that these systems are perceived as equitable and preserve their integrity. An essential characteristic of an equitable tax system is the treatment of wealthy individuals. In this paper, we use key informant interviews and data from key government institutions, including the Rwanda Revenue Authority (RRA), the land agency and the body in charge of development investment, to get some insight into individual wealth in Rwanda and the tax compliance of wealthy individuals. We find low levels of compliance among identified individuals, which could be partly explained by the fact that the exist...
The term âhard-to-tax', in tax evasion literature, refers to farmers, small and medium-sized enterpr...
Government mainly raises domestic revenue through taxation such as income tax, value added tax and c...
This thesis discusses the notion of tax evasion in Rwanda. It looks at the role of tax administrati...
Increasing emphasis is being placed on the need for low income countries to collect more tax revenue...
Taxing the richest individuals is a priority goal for every tax administration, and even more so in ...
economic elites; exchange of information; gross domestic product; High Net Worth Individuals; tax ad...
Appropriately taxing the richest is a priority for every government, even more so in Africa, where h...
This paper is the first in a series of three studies looking at tax compliance using administrative ...
Since the late 1970s, many countries have based their tax systems on self-assessment – taxpayers ar...
Tax administrations in low-income countries engage in a variety of interventions to improve taxpayer...
In 2009, Indonesia introduced a specialised tax office focused on High Wealth Individuals (HWIs), in...
The term ‘hard-to-tax', in tax evasion literature, refers to farmers, small and medium-sized enterpr...
A paper presented by San Lio,Chandaria School of Business and John M.Mirichii, Chandaria School of B...
While much knowledge is being generated on the impact of the pandemic, we still know very little on...
Tax compliance by the wealthy is relevant not only because their contributions are essential to main...
The term âhard-to-tax', in tax evasion literature, refers to farmers, small and medium-sized enterpr...
Government mainly raises domestic revenue through taxation such as income tax, value added tax and c...
This thesis discusses the notion of tax evasion in Rwanda. It looks at the role of tax administrati...
Increasing emphasis is being placed on the need for low income countries to collect more tax revenue...
Taxing the richest individuals is a priority goal for every tax administration, and even more so in ...
economic elites; exchange of information; gross domestic product; High Net Worth Individuals; tax ad...
Appropriately taxing the richest is a priority for every government, even more so in Africa, where h...
This paper is the first in a series of three studies looking at tax compliance using administrative ...
Since the late 1970s, many countries have based their tax systems on self-assessment – taxpayers ar...
Tax administrations in low-income countries engage in a variety of interventions to improve taxpayer...
In 2009, Indonesia introduced a specialised tax office focused on High Wealth Individuals (HWIs), in...
The term ‘hard-to-tax', in tax evasion literature, refers to farmers, small and medium-sized enterpr...
A paper presented by San Lio,Chandaria School of Business and John M.Mirichii, Chandaria School of B...
While much knowledge is being generated on the impact of the pandemic, we still know very little on...
Tax compliance by the wealthy is relevant not only because their contributions are essential to main...
The term âhard-to-tax', in tax evasion literature, refers to farmers, small and medium-sized enterpr...
Government mainly raises domestic revenue through taxation such as income tax, value added tax and c...
This thesis discusses the notion of tax evasion in Rwanda. It looks at the role of tax administrati...