Taxing The Informal Sector In Developing Countries
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Taxing The Informal Sector In Developing Countries
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Author : Alexander Ampaabeng
language : en
Publisher:
Release Date : 2019
Taxing The Informal Sector In Developing Countries written by Alexander Ampaabeng and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with categories.
Taxing the informal sector poses a significant challenge to every tax authority. The task of designing a system to encourage voluntary tax compliance in the informal sectors of developing economies is a particularly important task given the relative sizes of these sectors in their domestic economies. Due to lack of reliable data about the operators of the informal economy it is difficult to comprehensively understand what produces tax non-compliance, and even less what motivates compliance, however, this information is critical to the design of effective policy. Most tax authorities resort to using blunt and often punitive measures designed to deter evasion rather than promoting long term voluntary compliance. Existing literature on informal sector taxation in developing countries is limited, and what does exist emphasises development of the tax system rather than understanding the taxpayer. This study draws on research designed for better understanding of taxpayer behaviour in the formal sector and apply it to informal sector taxpayers to explore the degree to which it may inform us of tax compliance motivations in this sector also. The study uses the Ayres and Braithwaite (1992) Responsive Regulatory Theory (RRT) to analyse the impact of a responsive regulatory tax administration on the tax compliance decision of informal sector operators. Three methods of data collection are used - face-to-face interview, survey and field observation to collect data from the informal sector operators and tax officers in Ghana. The findings from this study indicate that due to the difficulty in obtaining information about taxpayers and the ease in concealing taxable activities, adopting purely command-and-control and deterrence-based compliance approaches such as intensive auditing and heavy fines will not promote voluntary compliance. The study thus finds that tax morale, relationship with the officials, trust, tax education/knowledge, and tax revenue usage do have significant influence on compliance decisions in this sector in similar ways to those operating as part of formal tax systems.
Tax Compliance And Representation In Zambia S Informal Economy
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Author : Resnick, Danielle
language : en
Publisher: Intl Food Policy Res Inst
Release Date : 2019-01-03
Tax Compliance And Representation In Zambia S Informal Economy written by Resnick, Danielle and has been published by Intl Food Policy Res Inst this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-01-03 with Political Science categories.
What drives tax compliance among informal workers and does it affect demands for political representation? While these questions have been posed previously in political economy scholarship, there are few studies that examine these dynamics among informal workers, who constitute the majority of the population in developing countries. Contrary to assumptions that informal workers fall outside the tax net, they often encounter a variety of taxes collected by national and local authorities. Based on an original survey with 823 informal workers across 11 markets in Zambia’s capital, Lusaka, and interviews with relevant policymakers, this paper finds that compliance tends to be higher among those workers operating in markets with better services, providing support for the fiscal exchange hypothesis. Moreover, using a vote choice experiment, I find that those who pay taxes, regardless of how much they pay, are more likely than those who do not to vote for a hypothetical mayoral candidate interested in improving market services and stall fees rather than one interested in broader social goods, such as improving education and schools in Lusaka. The results suggest that even among a relatively poor segment of the population, tax revenue can be mobilized if the benefits of those taxes are directly experienced and that just the process of paying taxes can affect an individual’s demand for representation by policymakers.
Taxation Public Services And The Informal Sector In A Model Of Endogenous Growth
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Author : Juan Braun
language : en
Publisher: World Bank Publications
Release Date :
Taxation Public Services And The Informal Sector In A Model Of Endogenous Growth written by Juan Braun and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on with categories.
Taxation In Developing Countries
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Author : Roger Gordon
language : en
Publisher: Columbia University Press
Release Date : 2010-07-05
Taxation In Developing Countries written by Roger Gordon and has been published by Columbia University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-07-05 with Political Science categories.
Taxes are a crucial policy issue, especially in developing countries. Just recently, proposals to raise middle-class taxes toppled the Bolivian government, and plans to extend or increase the value-added tax caused political unrest in Ecuador and Mexico. Despite the impact of tax policy on developing countries, a comprehensive study has yet to be written. Treating Argentina, Brazil, India, Kenya, Korea, and Russia as key case studies, this volume outlines the major aspects of current tax codes and explores their economic and political implications. Examples of both the poorest and wealthiest developing countries, Argentina, Brazil, India, Kenya, Korea, and Russia uniquely demonstrate the diverse fiscal problems of tax reform. Each economy relies heavily on indirect and corporate income taxes, though recently some have reduced their tariff rates and have switched from excise to value-added taxes. There is a large, informal economy in most of these countries, and tax evasion by firms is a significant concern. As a result, tax revenue remains low, even though rates are as high as those in developed economies. Also, unconventional methods to collect revenue have been implemented, including bank debit taxes, state ownership of firms, and implicit taxes on individuals in the informal sector. Exploring these and other concerns, as well as changes in tax law, administration, and fiscal pressures, this comprehensive anthology clarifies the current landscape of tax administration and the economic future of the world's poorer economies.
Vat Tariffs And Withholding
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Author : Michael Keen
language : en
Publisher: International Monetary Fund
Release Date : 2007-07
Vat Tariffs And Withholding written by Michael Keen and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-07 with Business & Economics categories.
This paper explores the implications of a distinctive feature of the value added tax (VAT) that is stressed by practitioners but essentially ignored by theorists: that it functions, in part, as a tax on the purchases of informal operators from formal sector businesses and, not least, on their imports. It stresses too the potential importance of the creditable withholding taxes that are levied by many developing countries-which have also been ignored. If both of these instruments are optimally deployed, it is shown, then the usual prescription that a small economy should not deploy tariffs remains valid even in the presence of an informal sector; and indeed a simple strategy is established-generalizing the standard prescription developed in models without informality-for deploying these instruments so as to preserve government revenue and increase welfare in the face of efficiency-improving tariff cuts. Conditions are established under which a VAT alone is fully optimal, precisely because it is in part a tax on informal sector production. But they are restrictive: more generally, an efficient tax structure requires deploying both a VAT and withholding taxes.
Tax Compliance And Representation In Zambia S Informal Economy
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Author : Danielle Resnick
language : en
Publisher:
Release Date : 2018
Tax Compliance And Representation In Zambia S Informal Economy written by Danielle Resnick and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with categories.
Taxation And State Building In Developing Countries
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Author : Deborah Brautigam
language : en
Publisher: Cambridge University Press
Release Date : 2008-01-10
Taxation And State Building In Developing Countries written by Deborah Brautigam and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-01-10 with Political Science categories.
There is a widespread concern that, in some parts of the world, governments are unable to exercise effective authority. When governments fail, more sinister forces thrive: warlords, arms smugglers, narcotics enterprises, kidnap gangs, terrorist networks, armed militias. Why do governments fail? This book explores an old idea that has returned to prominence: that authority, effectiveness, accountability and responsiveness is closely related to the ways in which governments are financed. It matters that governments tax their citizens rather than live from oil revenues and foreign aid, and it matters how they tax them. Taxation stimulates demands for representation, and an effective revenue authority is the central pillar of state capacity. Using case studies from Africa, Asia, Eastern Europe and Latin America, this book presents and evaluates these arguments, updates theories derived from European history in the light of conditions in contemporary poorer countries, and draws conclusions for policy-makers.
Taxation Public Services And The Informal Sector In A Model Of Endogenous Growth
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Author : Braun Lyon Braun L.
language : en
Publisher: World Bank Publications
Release Date : 1994
Taxation Public Services And The Informal Sector In A Model Of Endogenous Growth written by Braun Lyon Braun L. and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with Crecimiento economico categories.
Formalisation Through Taxation
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Author : Jonas Richter
language : en
Publisher: Springer Nature
Release Date : 2019-10-09
Formalisation Through Taxation written by Jonas Richter and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-10-09 with Business & Economics categories.
In developing countries, such as Paraguay, informality remains a prevalent and persistent issue. Many avoid formal registration with the authorities and evade tax payments. However, a growing academic literature argues for an interrelation between a broader tax base and a country’s economic and democratic development. A strand of this literature focuses on the means of taxing the informal sector and argues for positive revenue and growth effects. This Palgrave Pivot analyses Paraguay’s 2004 and 2012 tax reforms using both qualitative and quantitative data. It illustrates that the country’s personal income tax, as well as other alterations in the tax system, constitute an incentive and nudging mechanism that leads to a formalisation process of economic activity, and consequently to a broader tax base. Using interview and tax data, the book demonstrates how the reform initiates a rising demand of formalised purchases from both customers and businesses. It further suggests a potential way of how the taxpayers respond politically to the enhanced fiscal imperative.
Informal Economic Activity
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Author : James J. Thomas
language : en
Publisher:
Release Date : 1992
Informal Economic Activity written by James J. Thomas and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with Informal sector (Economics) categories.
Provides a survey of economic theories relating to informal economic activity. Discusses the magnitude of the activities. Presents a synthesis of research carried out on informal economic activities in other social sciences, such as criminology, history, social anthropology and sociology.