Tax reforms, civil conflicts and tax revenue performance in Burundi
This study examines how tax performance is associated with tax reforms and civil conflicts in Burundi. The results from a regression analysis on a tax equation indicate that total tax revenue, international trade taxes and income taxes, are not associated with civil conflicts. However, taxes on good...
Main Author: | |
---|---|
Format: | Article |
Language: | English |
Published: |
Elsevier
2021-09-01
|
Series: | Scientific African |
Subjects: | |
Online Access: | http://www.sciencedirect.com/science/article/pii/S2468227621002313 |