Wall charts to show tax paid (not filled out, in a locked office inside a govt building...) What would meaningful information be? Timely, accessible, specific (useful to taxpayers) #ICTD19pic.twitter.com/qrZvbUmrzD
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Big survey 10,000 individuals and 5000 small firms - data will be on
@ICTDTax next monthpic.twitter.com/HMt15WLKLJ
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Low tax morale in Nigeria 22% say tax evasion is not wrong, 54% say its wrong but understandable, only 17% say it is wrong and punishable
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What improvements improve tax morale? The survey says: penalties, ease of information, recent improvements in service provision, trust in government. Also experience of paying tax. Greater burden - - > greater morale ("I've gone thru it, everyone else should")
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Winnie Mdluli from Eswatini (Swaziland) Revenue Authority on "nil filers". They are about 30% of biz tax filers - are they evading tax, or honest eg. businesses registered but not started or businesses closed but not deregistered yet, or not liable for CIT?pic.twitter.com/8Yi5HVDDGX
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Checked against PAYE and Employment tax records.... Most have nil records for Vat & employment, which suggests dormancy. But significant minority appear active. Suggests non compliance. Joining up tax records would help.
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Henry Saka from Uganda Revenue explains reason for non filing. It is cheaper than late filing which has a clear penalty. Possible fine or prison for non filing but only if it goes to court...pic.twitter.com/0bYEol17n0
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In case of non filing, revenue authority can estimate and send a bill, then tax payer challenges it and suggests amount they should pay... Sets off a negotiation.
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In Nigeria greater trust for federal and state gov. Less for local gov. "these are the guys who come and lock your shop up", local tax collectors say their job is difficult: no administrative systems, unclear responsibilities
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@neilmcculloch64 makes the case against tax morale purism. Perception of penalty, risk of being detected are as much a part of how people feel about tax as trust in govt.#ICTD19Show this thread -
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@VAdegite makes the argument that in Nigeria, each household is a local government: they have to provide their own electricity, security, pay for healthcare, education#taxmorale#ICTD19Show this thread -
Alan Carter asks about the net revenue effects of hands on tax collection - - what is the cost benefit of approach via letters ¢, phone $ calls or physical audit $$$ ?
#ICTD19pic.twitter.com/1CZeIM9xrx
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@neilmcculloch64 in reply - - local tax collection in Nigeria (the least popular kind) is barely covering the costs of paying tax collectors!#ICTD19Show this thread -
Final session for today - on use of technology in tax administration - VAT compliance using electronic fiscal devices (EFD) in Tanzania, Rwanda and Ethiopia
#ICTD19pic.twitter.com/E0J5URWrhk
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@IngridSjursen on research in Tanzania: interviewing customers & tellers of 314 businesses and looking at receipts to assess EFD compliancepic.twitter.com/fMWIBuXq0F
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This is an EFD. In Tanzania and other countries it is mandatory for businesses over a certain size to use to record sales & give receipts - - for Vat compliancepic.twitter.com/5T8RvLGJhE
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75% of biz gave a compliant receipt (some after being asked). Firms that think that other firms never evade VAT are more likely to issue a receipt
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Denis Mukama on VAT in Rwanda 1/3 of tax revenue, but evasion via informality, fake receipts, refund fraud, trade in receipts. Limited used of EFDspic.twitter.com/kuqcZ454hS
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Fabrizio Santoro the hardest working man at
@ICTDTax is up again! Research in Rwanda find discrepancies between EFD data (automatically submitted) and VAT returns - both undereporting sales and inputs (avoiding refunds!)pic.twitter.com/HCWhaeJAeQ
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If EFD records are correct and missing tax was collected would gain c $42 million
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Andualem Mengistu on impact of EFDs on revenues in Ethiopia - finds significant impact on compliancepic.twitter.com/mmRhr3rGfJ
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Denis Mukama from Rwanda Revenue - - don't think about the EFDs as making tax compliance a technology issue - - important is how we use the data.pic.twitter.com/dFjHMWDwe1
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