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How Can Governments of Low-Income Countries Collect More Tax Revenue?

In: The Politics of Domestic Resource Mobilization for Social Development

Author

Listed:
  • Mick Moore

    (University of Sussex)

  • Wilson Prichard

    (University of Sussex
    University of Toronto)

Abstract

Moore and Prichard provide two different kinds of answers to the question of how governments of developing countries can increase tax revenues. First, they discuss seven potential revenue sources that governments of developing countries tend to use less than they should. Mining, tobacco and alcohol, the incomes and wealth of rich people, and property are typically under-taxed. Tax exemptions for investors and the use of transfer mispricing in international economic transactions can both be curtailed. There is considerable scope to improve the effectiveness of and collections from value added tax (VAT). Second, they examine the potential for increasing the tax take through changing domestic and international tax policies—including a shift to taxing companies on the basis of business turnover rather than profit.

Suggested Citation

  • Mick Moore & Wilson Prichard, 2020. "How Can Governments of Low-Income Countries Collect More Tax Revenue?," Social Policy in a Development Context, in: Katja Hujo (ed.), The Politics of Domestic Resource Mobilization for Social Development, chapter 4, pages 109-138, Palgrave Macmillan.
    • Handle: RePEc:pal:sopchp:978-3-030-37595-9_4
    DOI: 10.1007/978-3-030-37595-9_4
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    Cited by:

    1. Hlongwane, Nyiko Worship & Daw, Olebogeng David & Sithole, Mixo Sweetness, 2022. "Determinants of taxation in South Africa: an econometric approach," MPRA Paper 114962, University Library of Munich, Germany, revised 12 Aug 2022.

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