아프리카ㆍ중동
연구정보
[정책] Cross-Border Exchange of Information and Tax Revenue Mobilization in Africa
아프리카ㆍ중동 일반 국외연구자료 연구보고서 World Bank 발간일 : 2023-02-07 등록일 : 2023-02-17 원문링크
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Tax evasion and avoidance generate distortions in tax systems and cause significant revenue losses for African economies. International cooperation is one of the most effective methods of combating tax evasion and tax avoidance. As such, many countries are participating in global initiatives toward the exchange of information between national administrations for tax purposes. This paper provides the first empirical evidence on the revenue effects of tax-related exchange of information for African countries. The regressions are carried out on a sample of 54 African countries on data from 1990–2020. The findings indicate that the exchange of information for tax purposes between national tax jurisdictions has a positive and statistically significant impact on tax revenue. The estimation results show that exchange of information could increase tax revenue collection by a magnitude ranging from 5 to 19 percent. These findings reiterate the importance of international cooperation for combating tax evasion and stimulating tax collection in Africa.
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| 이전글 | [경제] FORESIGHT AFRICA 2023 | 2023-02-08 |
|---|---|---|
| 다음글 | [경제] ICT accessibility overview: Assessment for the Africa region | 2023-02-17 |
