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Taxation: Recent submissions

  • The impact of ethics on tax compliance behaviour in developing countries 
    Legwale, Mmole Enoch (University of Pretoria, 2021)
    Background: Individuals do not like paying taxes and they take various actions to reduce their tax liability. In developing countries, the role of taxation is significant as tax revenue assists governments in covering ...
  • Tax fairness : the test applicable to the Contra Fiscum rule 
    Jooste, Theuns (University of Pretoria, 2020)
    The contra fiscum rule is a presumption that statute law is not unjust, inequitable or unreasonable and applies to the interpretation of fiscal legislation. It seeks to prevent undue hardship on the part of a taxpayer where ...
  • Earnings mobility and the Great Recession 
    Mullins, Brett; Sjoquist, David L.; Wallace, Sally (Wiley, 2021-11)
    OBJECTIVE : The Great Recession of 2007-09 was a very significant economic event with substantial effects across the economy. An important but unexplored consequence of the Great Recession is its effect on income or earnings ...
  • To register or not to register for value-added tax? How tax rate changes can influence the decisions of small businesses in South Africa 
    Schoeman, Anculien; Evans, Christopher Charles; Du Preez, Hanneke (Emerald, 2022-07)
    PURPOSE : Correct registration for the value-added tax (VAT) is a key aspect of tax compliance; it is vital in ensuring adequate tax revenue collection in all countries but particularly in developing countries such as South ...
  • The case for a universal basic income in South Africa : a conceptual approach 
    Sadiq, Kerrie; Du Preez, Hanneke (NISC (Pty) Ltd and Informa UK Limited (trading as Taylor & Francis Group), 2021)
    This conceptual study investigates a model for addressing both poverty and income inequality, which is theoretically distinct from the traditional tax and transfer systems adopted by most jurisdictions. It does so against ...
  • Tax reforms for Africa to achieve the UN sustainable development goals in the post-COVID-19 economic fallout 
    Oguttu, Annet Wanyana (Sweet and Maxwell, 2021)
    The COVID-19 global pandemic has posed an economic crisis that might derail the ability of many countries to achieve the UN sustainable development goals by the 2030 deadline. Although countries have come up with economic ...
  • Perceptions of online self- and peer-assessment : accounting students in a large undergraduate cohort 
    Pidduck, Teresa Michelle; Bauer, Nadia (Emerald, 2022-12)
    PURPOSE : Self-assessment (SA) and peer-assessment (PA) are considered useful tools in the development of lifelong learning and reflective skills. The authors implemented a teaching intervention using SA and PA amongst a ...
  • How do electoral and voice accountability affect corruption? Experimental evidence from Egypt 
    Mansour, Sarah; Wallace, Sally; Sadiraj, Vjollca; Hassan, Mazen (Elsevier, 2021-06)
    How far does democracy decrease corruption? And which specific aspects of democracy help generate such effects? Corruption is famously one of the strongest obstacles to social and economic development. Whereas there has ...
  • Lessons from history predicting a possible tax revolt in South Africa 
    Du Preez, Hanneke; Molebalwa, Keamogetswe (Pretoria University Law Press, 2021)
    South Africa is experiencing harsh economic circumstances, which negatively affects the economic environment of its citizens. Literature shows that historical tax resistance or tax revolts were mostly sparked by citizens ...
  • Implications of the COVID-19 pandemic for revenue generation in poor African countries 
    Fjeldstad, Odd-Helge; Therkildsen, Ole (Danish Institute for International Studies, 2020)
    In the aftermath of the COVID-19 pandemic the need in poor countries in Africa for more revenues is obvious and growing - also because aid agencies are quite stingy in helping them in this crisis. The pandemic’s negative ...
  • Customers play an important role in shaping firms’ VAT compliance 
    Fjeldstad, Odd-Helge; Kagoma, Cecilia; Mdee, Ephraim; Sjursen, Ingrid Hoem Ingrid Hoem; Somville, Vincent (Mistra Center for Sustainable Markets, 2020)
    Value added tax (VAT) is one of the main modes of raising tax revenue worldwide but has significantly underperformed as a revenue collection tool in Africa. Non-compliance by taxpayers is a major challenge. This Misum ...
  • Governing petroleum resources : prospects and challenges for Tanzania 
    Fjeldstad, Odd-Helge; Mmari, Donald; Dupuy, Kendra (Chr. Michelsen Institute and REPOA, 2019)
    Over the last decade, large deposits of natural gas have been discovered off the southern coast of Tanzania. This book analyzes the long-term process of how a country develops the institutions that govern resources, the ...
  • The colonial legacy of corruption among local elites in Africa 
    Ali, Merima; Fjeldstad, Odd-Helge; Shifa, Abdulaziz (African Economic History Network, 2021-07-19)
    Corruption is considered one of the main contributors to Africa’s development challenges. Less is known about the determinants of corruption and its variation between countries. We find empirical evidence that British ...
  • Long-term effects of the COVID-19 pandemic on domestic resource mobilisation in sub-Saharan Africa 
    Fjeldstad, Odd-Helge; Gopsill, Anna; Sjursen, Ingrid Hoem; Therkildsen, Ole (Chr. Michelsen Institute, 2021-08)
    Since late 2019, the COVID-19 pandemic has been spreading globally. The pandemic has affected all aspects of global society and has caused specific challenges for both the government and private sectors in most countries. ...
  • VAT receipt lotteries : can they increase tax revenues in Sub-Saharan Africa? 
    Fjeldstad, Odd-Helge; Hellar, George; Mdee, Ephraim; Sjursen, Ingrid Hoem; Somville, Vincent (Chr. Michelsen Institute, 2021-09)
    Value Added Tax accounts for about a fourth of all tax revenues in Sub-Saharan Africa (SSA), but studies show that there is potential to collect substantially more revenues from the VAT in most countries in the region. ...
  • Lobbying and the shaping of tax policies in Tanzania 
    Fjeldstad, Odd-Helge; Rakner, Lise (Chr. Michelsen Institute, 2021-11)
    This paper explores the role of interest groups in shaping tax policies in Tanzania. Tracing the various stages behind the VAT Act 2014 in Tanzania, weighing the various interests, lobbyists and political actors, the study ...
  • Understanding the resource curse : a large-scale experiment on corruption in Tanzania 
    Cappelen, Alexander W.; Fjeldstad, Odd-Helge; Mmari, Donald; Sjursen, Ingrid Hoem; Tungodden, Bertil (Elsevier, 2021-03)
    Corruption is considered an important driver of the resource curse in developing countries. Based on a large-scale field experiment in Tanzania, this paper studies how the salience of future natural resource revenues shapes ...
  • Pre-colonial centralization and tax compliance norms in contemporary Uganda 
    Ali, Merima; Fjeldstad, Odd-Helge (United Nations University World Institute for Development Economics Research, 2021-12)
    The paper examines the legacy of pre-colonial centralization on tax compliance norms of citizens in contemporary Uganda. By combining geo-referenced anthropological data on pre-colonial ethnic homelands with survey data ...
  • Citizens’ preferences for taxation of internationally mobile corporations : evidence from Tanzania 
    Kolstad, Ivar; Wiig, Arne; Fjeldstad, Odd-Helge (Wiley, 2021-05)
    The legitimacy of the tax system is likely to be compromised in the absence of public support. This article presents evidence from a discrete choice experiment designed to elicit the tax preferences of ordinary citizens ...
  • The taxation of life insurers in South Africa 
    Botha, S. (Stefan) (University of Pretoria, 2005)
    English: The objective of this study was to compare the taxation of life insurers with the taxation of other corporate taxpayers in South Africa. in order to test the validity of a perception that may exist surrounding ...