The effects of a risk-based approach to tax examinations: Evidence from Tanzania
Heikki Palviainen and
Jukka Pirttilä ()
No wp-2021-150, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)
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.
Keywords: Risk-based approach; Tax compliance; Tanzania; Tax administration; Domestic revenue mobilization; Administrative data; Taxable income (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:unu:wpaper:wp-2021-150
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