Imagined solidarity around tax practices in Namibia
How do taxpayers link solidarity to paying taxes? Using focus group interviews in Namibia, we explore taxpayers’ views on revenue generation, emphasizing their perspectives on taxation and solidarity. Taxation practices and experiences are embedded in everyday experiences. We argue that solidarity, a sense of unity or mutual support within a group, is key to understanding why […]
VAT receipt lotteries: Can they increase tax revenues in Sub-Saharan Africa?
Value Added Tax accounts for about a fourth of all tax revenues in Sub-Saharan Africa (SSA), but studies show that there is potential to collect substantially more revenues from the VAT in most countries in the region. Non-compliance is a major challenge facing revenue administrations in SSA. VAT receipt lotteries are increasingly being used as […]
