Duke University Professor Roy Kelly moderated the “Tenets of a Successful Property Tax Reform for Africa” session at the 6th African Tax Research Network Congress (ATRN). The virtual three-day congress was held September 6-8 and focused on […]
Semi-Autonomous Revenue Authorities (SARAs) are, according to the African Tax Administration Forum, “semi‐independent administrative bodies outside the traditional government hierarchy in which all revenue administration is consolidated into one administrative entity.” Unlike traditional central government […]
KAMPALA, Uganda — Standing in front of a van packed with passengers and luggage on the roof rack, taxi driver Abu Mugisha is glued to his smartphone — paying his taxes. Scrolling down a list […]
Latin American countries have made great strides in increasing total revenue. The biggest challenge they face, however, is reforming tax institutions and rules. The importance of taxation as a development tool cannot be emphasized enough, […]
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