Cross-Border Exchange of Information and Tax Revenue Mobilization in Africa:
Tax evasion and avoidance generate distortions in tax systems and cause significant revenue losses for African economies. International cooperation is one of the most effective methods of combating tax evasion and tax avoidance. As such, many countries are participating in global initiatives toward...
Gespeichert in:
1. Verfasser: | |
---|---|
Format: | Elektronisch E-Book |
Sprache: | English |
Veröffentlicht: |
Washington, D.C
The World Bank
2023
|
Schlagworte: | |
Online-Zugang: | Volltext |
Zusammenfassung: | Tax evasion and avoidance generate distortions in tax systems and cause significant revenue losses for African economies. International cooperation is one of the most effective methods of combating tax evasion and tax avoidance. As such, many countries are participating in global initiatives toward the exchange of information between national administrations for tax purposes. This paper provides the first empirical evidence on the revenue effects of tax-related exchange of information for African countries. The regressions are carried out on a sample of 54 African countries on data from 1990-2020. The findings indicate that the exchange of information for tax purposes between national tax jurisdictions has a positive and statistically significant impact on tax revenue. The estimation results show that exchange of information could increase tax revenue collection by a magnitude ranging from 5 to 19 percent. These findings reiterate the importance of international cooperation for combating tax evasion and stimulating tax collection in Africa |
Beschreibung: | 1 Online-Ressource (24 Seiten) |
DOI: | 10.1596/1813-9450-10299 |
Internformat
MARC
LEADER | 00000nmm a22000001c 4500 | ||
---|---|---|---|
001 | BV049079317 | ||
003 | DE-604 | ||
007 | cr|uuu---uuuuu | ||
008 | 230731s2023 xxu|||| o||u| ||||||eng d | ||
024 | 7 | |a 10.1596/1813-9450-10299 |2 doi | |
035 | |a (ZDB-1-WBA)090344987 | ||
035 | |a (OCoLC)1392146192 | ||
035 | |a (DE-599)KEP090344987 | ||
040 | |a DE-604 |b ger |e rda | ||
041 | 0 | |a eng | |
044 | |a xxu |c XD-US | ||
049 | |a DE-12 |a DE-521 |a DE-573 |a DE-523 |a DE-Re13 |a DE-19 |a DE-355 |a DE-703 |a DE-91 |a DE-706 |a DE-29 |a DE-M347 |a DE-473 |a DE-824 |a DE-20 |a DE-739 |a DE-1043 |a DE-863 |a DE-862 | ||
100 | 1 | |a Traore, Mohamed |e Verfasser |4 aut | |
245 | 1 | 0 | |a Cross-Border Exchange of Information and Tax Revenue Mobilization in Africa |c Mohamed Traore |
264 | 1 | |a Washington, D.C |b The World Bank |c 2023 | |
300 | |a 1 Online-Ressource (24 Seiten) | ||
336 | |b txt |2 rdacontent | ||
337 | |b c |2 rdamedia | ||
338 | |b cr |2 rdacarrier | ||
520 | 3 | |a Tax evasion and avoidance generate distortions in tax systems and cause significant revenue losses for African economies. International cooperation is one of the most effective methods of combating tax evasion and tax avoidance. As such, many countries are participating in global initiatives toward the exchange of information between national administrations for tax purposes. This paper provides the first empirical evidence on the revenue effects of tax-related exchange of information for African countries. The regressions are carried out on a sample of 54 African countries on data from 1990-2020. The findings indicate that the exchange of information for tax purposes between national tax jurisdictions has a positive and statistically significant impact on tax revenue. The estimation results show that exchange of information could increase tax revenue collection by a magnitude ranging from 5 to 19 percent. These findings reiterate the importance of international cooperation for combating tax evasion and stimulating tax collection in Africa | |
650 | 4 | |a Domestic Resource Mobilizatoin | |
650 | 4 | |a Governance | |
650 | 4 | |a International Exchange of Informaiton | |
650 | 4 | |a Law and Development | |
650 | 4 | |a Propensity Score Matching | |
650 | 4 | |a Tax Avoidance | |
650 | 4 | |a Tax Collection | |
650 | 4 | |a Tax Evasion | |
650 | 4 | |a Tax Law | |
700 | 1 | |a Arvanitis, Yannis |e Sonstige |4 oth | |
700 | 1 | |a Coulibaly, Seydou |e Sonstige |4 oth | |
776 | 0 | 8 | |i Erscheint auch als |n Druck-Ausgabe |a Traore, Mohamed |t Cross-Border Exchange of Information and Tax Revenue Mobilization in Africa |d Washington, D.C. : The World Bank, 2023 |
856 | 4 | 0 | |u https://doi.org/10.1596/1813-9450-10299 |x Verlag |z kostenfrei |3 Volltext |
912 | |a ZDB-1-WBA | ||
943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-034341208 |
Datensatz im Suchindex
_version_ | 1824556227112206336 |
---|---|
adam_text | |
adam_txt | |
any_adam_object | |
any_adam_object_boolean | |
author | Traore, Mohamed |
author_facet | Traore, Mohamed |
author_role | aut |
author_sort | Traore, Mohamed |
author_variant | m t mt |
building | Verbundindex |
bvnumber | BV049079317 |
collection | ZDB-1-WBA |
ctrlnum | (ZDB-1-WBA)090344987 (OCoLC)1392146192 (DE-599)KEP090344987 |
discipline | Wirtschaftswissenschaften |
discipline_str_mv | Wirtschaftswissenschaften |
doi_str_mv | 10.1596/1813-9450-10299 |
format | Electronic eBook |
fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00000nmm a22000001c 4500</leader><controlfield tag="001">BV049079317</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="007">cr|uuu---uuuuu</controlfield><controlfield tag="008">230731s2023 xxu|||| o||u| ||||||eng d</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1596/1813-9450-10299</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(ZDB-1-WBA)090344987</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)1392146192</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)KEP090344987</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="044" ind1=" " ind2=" "><subfield code="a">xxu</subfield><subfield code="c">XD-US</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-12</subfield><subfield code="a">DE-521</subfield><subfield code="a">DE-573</subfield><subfield code="a">DE-523</subfield><subfield code="a">DE-Re13</subfield><subfield code="a">DE-19</subfield><subfield code="a">DE-355</subfield><subfield code="a">DE-703</subfield><subfield code="a">DE-91</subfield><subfield code="a">DE-706</subfield><subfield code="a">DE-29</subfield><subfield code="a">DE-M347</subfield><subfield code="a">DE-473</subfield><subfield code="a">DE-824</subfield><subfield code="a">DE-20</subfield><subfield code="a">DE-739</subfield><subfield code="a">DE-1043</subfield><subfield code="a">DE-863</subfield><subfield code="a">DE-862</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Traore, Mohamed</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Cross-Border Exchange of Information and Tax Revenue Mobilization in Africa</subfield><subfield code="c">Mohamed Traore</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Washington, D.C</subfield><subfield code="b">The World Bank</subfield><subfield code="c">2023</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (24 Seiten)</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="520" ind1="3" ind2=" "><subfield code="a">Tax evasion and avoidance generate distortions in tax systems and cause significant revenue losses for African economies. International cooperation is one of the most effective methods of combating tax evasion and tax avoidance. As such, many countries are participating in global initiatives toward the exchange of information between national administrations for tax purposes. This paper provides the first empirical evidence on the revenue effects of tax-related exchange of information for African countries. The regressions are carried out on a sample of 54 African countries on data from 1990-2020. The findings indicate that the exchange of information for tax purposes between national tax jurisdictions has a positive and statistically significant impact on tax revenue. The estimation results show that exchange of information could increase tax revenue collection by a magnitude ranging from 5 to 19 percent. These findings reiterate the importance of international cooperation for combating tax evasion and stimulating tax collection in Africa</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Domestic Resource Mobilizatoin</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Governance</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">International Exchange of Informaiton</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Law and Development</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Propensity Score Matching</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Tax Avoidance</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Tax Collection</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Tax Evasion</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Tax Law</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Arvanitis, Yannis</subfield><subfield code="e">Sonstige</subfield><subfield code="4">oth</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Coulibaly, Seydou</subfield><subfield code="e">Sonstige</subfield><subfield code="4">oth</subfield></datafield><datafield tag="776" ind1="0" ind2="8"><subfield code="i">Erscheint auch als</subfield><subfield code="n">Druck-Ausgabe</subfield><subfield code="a">Traore, Mohamed</subfield><subfield code="t">Cross-Border Exchange of Information and Tax Revenue Mobilization in Africa</subfield><subfield code="d">Washington, D.C. : The World Bank, 2023</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://doi.org/10.1596/1813-9450-10299</subfield><subfield code="x">Verlag</subfield><subfield code="z">kostenfrei</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-1-WBA</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-034341208</subfield></datafield></record></collection> |
id | DE-604.BV049079317 |
illustrated | Not Illustrated |
index_date | 2024-07-03T22:27:55Z |
indexdate | 2025-02-20T07:20:12Z |
institution | BVB |
language | English |
oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-034341208 |
oclc_num | 1392146192 |
open_access_boolean | 1 |
owner | DE-12 DE-521 DE-573 DE-523 DE-Re13 DE-BY-UBR DE-19 DE-BY-UBM DE-355 DE-BY-UBR DE-703 DE-91 DE-BY-TUM DE-706 DE-29 DE-M347 DE-473 DE-BY-UBG DE-824 DE-20 DE-739 DE-1043 DE-863 DE-BY-FWS DE-862 DE-BY-FWS |
owner_facet | DE-12 DE-521 DE-573 DE-523 DE-Re13 DE-BY-UBR DE-19 DE-BY-UBM DE-355 DE-BY-UBR DE-703 DE-91 DE-BY-TUM DE-706 DE-29 DE-M347 DE-473 DE-BY-UBG DE-824 DE-20 DE-739 DE-1043 DE-863 DE-BY-FWS DE-862 DE-BY-FWS |
physical | 1 Online-Ressource (24 Seiten) |
psigel | ZDB-1-WBA |
publishDate | 2023 |
publishDateSearch | 2023 |
publishDateSort | 2023 |
publisher | The World Bank |
record_format | marc |
spellingShingle | Traore, Mohamed Cross-Border Exchange of Information and Tax Revenue Mobilization in Africa Domestic Resource Mobilizatoin Governance International Exchange of Informaiton Law and Development Propensity Score Matching Tax Avoidance Tax Collection Tax Evasion Tax Law |
title | Cross-Border Exchange of Information and Tax Revenue Mobilization in Africa |
title_auth | Cross-Border Exchange of Information and Tax Revenue Mobilization in Africa |
title_exact_search | Cross-Border Exchange of Information and Tax Revenue Mobilization in Africa |
title_exact_search_txtP | Cross-Border Exchange of Information and Tax Revenue Mobilization in Africa |
title_full | Cross-Border Exchange of Information and Tax Revenue Mobilization in Africa Mohamed Traore |
title_fullStr | Cross-Border Exchange of Information and Tax Revenue Mobilization in Africa Mohamed Traore |
title_full_unstemmed | Cross-Border Exchange of Information and Tax Revenue Mobilization in Africa Mohamed Traore |
title_short | Cross-Border Exchange of Information and Tax Revenue Mobilization in Africa |
title_sort | cross border exchange of information and tax revenue mobilization in africa |
topic | Domestic Resource Mobilizatoin Governance International Exchange of Informaiton Law and Development Propensity Score Matching Tax Avoidance Tax Collection Tax Evasion Tax Law |
topic_facet | Domestic Resource Mobilizatoin Governance International Exchange of Informaiton Law and Development Propensity Score Matching Tax Avoidance Tax Collection Tax Evasion Tax Law |
url | https://doi.org/10.1596/1813-9450-10299 |
work_keys_str_mv | AT traoremohamed crossborderexchangeofinformationandtaxrevenuemobilizationinafrica AT arvanitisyannis crossborderexchangeofinformationandtaxrevenuemobilizationinafrica AT coulibalyseydou crossborderexchangeofinformationandtaxrevenuemobilizationinafrica |