This history illustrates a number of themes encountered in Swaziland that faces developing countries and their external partners in Africa and beyond. Firstly, the history relates the experience of a small and comparatively insular country in addressing complex challenges deriving from rapid urbanizat...

The purpose of this study is to investigate the association between electronic filing (e-filing) and the total tax compliance costs incurred by small and medium size businesses in developing countries, based on survey data from South Africa, Ukraine, and Nepal. A priori, most observers expect that use...