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...

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Bibliographic Details
Main Author: Arcade Ndoricimpa
Format: Article
Language:English
Published: Elsevier 2021-09-01
Series:Scientific African
Subjects:
Online Access:http://www.sciencedirect.com/science/article/pii/S2468227621002313