Taxation is a fundamental tool for revenue generation, economy building and sustainability,
reducing market externalities, regulating trade, stimulating representation and achieving tax …

It is increasingly argued that bargaining between citizens and governments over tax
collection can provide a foundation for the development of responsive and accountable …

Tax morale was found in literature to shape tax compliance behaviour and to be significantly
correlated with strategies of tax effort across countries. In addition views regarding the …

This book presents a critical analysis of the 'resource curse'doctrine and a review of the
international evidence on oil and urban development to examine the role of oil on property …

Illicit financial flows—cross-border capital movements for the purposes of concealing illegal
activities and evading taxes—pose major challenges to developing countries. They deprive …

Taxation is fundamental to sustainable development, as it supports the basic functions of an
effective state and sets the context for economic growth. More often overlooked is the role of …

Governments have to raise revenue to finance public goods. This study analyses the
challenges that Zimbabwe, like most developing countries, faces in attempting to collect …

The question of how much of the potential tax revenue is actually obtained remains very
critical in Ghana's efforts to improve domestic revenue mobilization. This paper computes …

It is widely accepted that natural resource wealth, especially in the form of oil and minerals,
can be a key factor in inhibiting economic development. Many of the countries that are …

Academics and donors have increasingly argued that African states can enhance their
general administrative capacity by improving tax revenue collection. Proponents argue that …