Nil-filing refers to taxpayers reporting zero in all fields of their tax declaration. It is a largely
ignored phenomenon in the public finance literature, despite being well known to tax …

National tax administrations in sub-Saharan Africa have undergone considerable reform in
recent decades. In a number of respects, they are, on average, more reformed and more …

Less than thirty years after civil war and genocide, the government of post-conflict Rwanda
has achieved a remarkable level of state-building and economic growth. This thesis uses a …

The paper analyses pockets of effectiveness (PoEs)–public organisations that function better
than the rest of the state–in Rwanda and their contribution to state building. It does so by …

This dissertation assesses customs strategies' effectiveness in curbing goods smuggling in
Zambia. Despite efforts by the Zambia Revenue Authority (ZRA), which is a statutory body …

Analysing pockets of effectiveness (PoEs) in Rwanda necessarily involves analysing a
major project of state re-building after its near complete destruction around the 1994 …

The purpose of the study was to assess the level of tax enforcement as it is exerted by
Rwanda Revenue Authority (RRA) among SMEs in Kigali city. The indicators under …