Recent years have seen a growing interest among donors on taxation in developing countries. This reflects a concern for domestic revenue mobilisation to finance public…
Recent years have seen a growing interest among donors on taxation in developing countries. This reflects a concern for domestic revenue mobilization to finance public…
Why do citizens assent to pay tax? On what condition do private individuals agree to commit their personal income to a public fund at the…
This article provides an analysis of the Australian Taxation Office’s (“ATO”) second report on the taxation of electronic commerce, Tax and the Internet, in the…
HSOA Journal of Forensic, Legal & Investigative Sciences Research Article Under the Tax Administration Act, complaints by taxpayers are subject to investigation by the Tax…
This study was commissioned by the Norwegian Agency for Development Cooperation (Norad) for the purpose of systematising and analysing existing knowledge on taxation and tax…
The levying of taxes is imperative for a government to ensure that it achieves its economic objectives which, amongst others, include the economic development of…
The switch from a manual system to an electronic and technological system has become a very essential form of transformation that has brought about a…
Tax is a pecuniary burden levied upon individuals or property to support the government, and its payment exacted by legislative authority (Aronson, 1985). It is…
