Selaus tekijän mukaan kokoelmassa Muut työpaperit
-
Estimating tax gaps in Zambia - A bottom-up approach based on audit assessments
Adu-Ababio, Kwabena; Koivisto, Aliisa; Lungu, Eliya; Mwale, Evaristo; Msoni, Jonathan; Musole, Kangwa
WIDER Working Paper : 2023/25 (UNU-WIDER, 01.02.2023)Assessing tax gaps—the difference between the potential and actual taxes raised—plays a vital role in achieving positive domestic revenue objectives through improved and reformed taxation. This is particularly pertinent ...