The benefits of e-tax services are linked to its adoption and usage. E-tax adoption rates in developing countries remain low and so its benefits are not fully realized. This is because governments have focused largely on technical supply-side factors with little emphasis on the demand perspective of e-tax adoption. The result has been a gap between what is offered and what is consumed. This pap...

AIMS Tobacco tax increases are the most effective means of reducing tobacco use and inequalities in smoking, but effectiveness depends on transnational tobacco company (TTC) pricing strategies, specifically whether TTCs overshift tax increases (increase prices on top of the tax increase) or undershift the taxes (absorb the tax increases so they are not passed onto consumers), about which little...

The tax gap is the difference between the tax collected and the tax that would be collected if all individuals and companies complied with both the letter and the spirit of the law. The letter of the law is the literal interpretation of tax legislation. The spirit of the law is the intention of Parliament in legislating on tax. In contrast to the letter of the law, which implies a literal legal...

In this research, considering the importance of the topic and the gap in previous researches, a model for predicting tax evasion of guilds based on data mining technique is presented. The analyzed data includes the review of 5600 tax files of all trades with tax codes in Qazvin province during the years 2013-2018. The tax file related to guilds is in five tax groups, including the guild group o...

Ghana’s tax reforms constitute the major policy instrument needed to accelerate growth and poverty reduction. Over the past two decades, the government has consistently spent more revenue than it is able to generate and the gap is often financed with foreign aid which has perpetuated the country’s aid dependency. Two options can be explored to reduce the gap between government revenue and expen...