Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/248364 
Erscheinungsjahr: 
2021
Schriftenreihe/Nr.: 
WIDER Working Paper No. 2021/150
Verlag: 
The United Nations University World Institute for Development Economics Research (UNU-WIDER), Helsinki
Zusammenfassung: 
While technical assistance and increased use of ICT in the area of tax administration have been regarded to hold considerable promise for greater revenue collection, the evidence on how these activities work in the real-world circumstances of developing countries is scant. The paper attempts to fill this gap by evaluating an intervention undertaken jointly by the Finnish and Tanzanian revenue administrations. In this pilot programme, a risk-based method for enhancing firm tax examinations in Tanzania was developed. The results, which are based on a difference-indifferences strategy and administrative data from the Tanzanian Revenue Authority, demonstrate that the intervention increased adjusted taxable income by approximately 15 per cent during the first year of the new approach.
Schlagwörter: 
risk-based approach
firm tax audits
Tanzania
JEL: 
C93
H26
Persistent Identifier der Erstveröffentlichung: 
ISBN: 
978-92-9267-090-0
Dokumentart: 
Working Paper

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