Posits by Scott (2014) as an unwritten agreement between a distinct set of institutions that has the authority to make the rules which govern a society and the members of […]
Social exchange theory and Taxation Read More »
Source of the picture of Jakarta Men[1]: https://www.sudquotidien.sn/thiak-thiak-dans-dakar-et-sa-banlieue-un-business-florissant-pour-les-jeunes/ Several studies have been conducted to assess tax compliance attitudes in Senegal. Petit and Jalles (2018)[2] assessed the reforms to mobilize revenue
Tax compliance: The idiosyncrasy of Jakarta men in Senegal Read More »
“The Nigerian tax treaty draft would require us to make concessions which are far in advance of the terms which other lower-income countries have accepted in treaties with us.” Taxation
Request for Double Taxation Agreement (DTA) Renegotiation: Resilience of Burkina-Faso? Read More »
“The Nigerian tax treaty draft would require us to make concessions which are far in advance of the terms which other lower-income countries have accepted in treaties with us.” Taxation
Isomorphism in the denunciation of Double Taxation Agreement (DTA) in Mali and in Niger Read More »
Tax compliance is influenced by numerous factors. Taxpayer perceptions of the tax system, trust in the state, social solidarity, and economic conditions, among others, often presuppose the willingness of taxpayers
Heterogeneity of tax compliance in Sierra Leone Read More »
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