Many low-income countries are increasingly digitising various tax services, usually
motivated by efforts to increase efficiency and transparency and reduce the burden of …

This study explores the influence of financial statement audits on tax compliance directly and
indirectly through access to finance, and it examines gender roles to improve tax compliance …

Consumers in Africa increasingly pay for their purchases through mobile money, especially
since the pandemic. These transactions are known as digital merchant payments. Rwandan …

Appropriately taxing the richest is a priority for every government, even more so in Africa,
where higher revenue mobilisation is needed to fund growth. In Uganda, the revenue …

Motivation Appropriately taxing the richest is a priority for African governments, which need
tax revenues to invest and pay for public services. In Uganda, the revenue authority …

In the growing body of research on gender and taxation in low-income countries, the
implications of having more women in tax administration have received relatively little …

Fairness in a tax system is a fundamental principle (see OECD, 2014). When examining the
tax burden through a gender lens, it becomes evident that gender bias can give rise to …

It is widely believed that the existence of 'informal sector'enterprises that visibly do not pay
direct taxes reduces the willingness of owners of formal, tax-registered enterprises to pay …

Gelir vergisi, vergilemede cinsiyete dayalı eşitsizliklerin temel kaynağını oluşturmaktadır.
Ancak bu çalışmanın amacı ilaveten; tüketim harcamalarında, mülk ediniminde ve kullanım …

Increased attention has been paid to the gender dimensions of taxation; however, there has
been limited research on the subject, particularly in lower-income contexts. Understanding …