Here's a

not-great example

Bonjean and Chambas 2004
https://www.emeraldinsight.com/doi/abs/10.1016/S0573-8555%2804%2968815-8

This paper is a review of the literature on tax evasion activities in Africa. Suggests that tax evasion in the informal sector i.e., craftsmen and service providers like washers, water carriers, street peddlers, street sellers, and pavement food stalls, who are more susceptible to noncompliance do not do so intentionally but from ignorance of legislation or the complexity of the tax system. (Gautier, 2001, Ngoi, 1997, Roubaud, 1992)

Examines taxation strategies aimed at the informal/unrecorded sector in Benin and Burkina Faso. Proposes a unified, simplified business tax for micro businesses and innovative tax collection methods. A simplified unified business tax would be determined by objective indicators, e.g., for restaurants it could be the number of tables, chairs. Tax base would be calculated from a tax scale determined by objective and easily recognizable simple indicators. Suggests that simplicity would assist understanding and acceptance by the taxpayer. Simplification of the unified business tax based on specific indicators would allow tax to be entrusted to decentralized, local authorities.

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it down

Take a minute to think:

What flaws do

you

find?

Bonjean and Chambas 2004
https://www.emeraldinsight.com/doi/abs/10.1016/S0573-8555%2804%2968815-8

This paper is a review of the literature on tax evasion activities in Africa. Suggests that tax evasion in the informal sector i.e., craftsmen and service providers like washers, water carriers, street peddlers, street sellers, and pavement food stalls, who are more susceptible to noncompliance do not do so intentionally but from ignorance of legislation or the complexity of the tax system. (Gautier, 2001, Ngoi, 1997, Roubaud, 1992)

Examines taxation strategies aimed at the informal/unrecorded sector in Benin and Burkina Faso. Proposes a unified, simplified business tax for micro businesses and innovative tax collection methods. A simplified unified business tax would be determined by objective indicators, e.g., for restaurants it could be the number of tables, chairs. Tax base would be calculated from a tax scale determined by objective and easily recognizable simple indicators. Suggests that simplicity would assist understanding and acceptance by the taxpayer. Simplification of the unified business tax based on specific indicators would allow tax to be entrusted to decentralized, local authorities.

Bonjean and Chambas 2004
https://www.emeraldinsight.com/doi/abs/10.1016/S0573-8555%2804%2968815-8

This paper is a review of the literature on tax evasion activities in Africa. Suggests that tax evasion in the informal sector i.e., craftsmen and service providers like washers, water carriers, street peddlers, street sellers, and pavement food stalls, who are more susceptible to noncompliance do not do so intentionally but from ignorance of legislation or the complexity of the tax system. (Gautier, 2001, Ngoi, 1997, Roubaud, 1992)

Examines taxation strategies aimed at the informal/unrecorded sector in Benin and Burkina Faso. Proposes a unified, simplified business tax for micro businesses and innovative tax collection methods. A simplified unified business tax would be determined by objective indicators, e.g., for restaurants it could be the number of tables, chairs. Tax base would be calculated from a tax scale determined by objective and easily recognizable simple indicators. Suggests that simplicity would assist understanding and acceptance by the taxpayer. Simplification of the unified business tax based on specific indicators would allow tax to be entrusted to decentralized, local authorities.

Issue #1:

incomplete

& incorrect

citation

Bonjean and Chambas 2004
https://www.emeraldinsight.com/doi/abs/10.1016/S0573-8555%2804%2968815-8

This paper is a review of the literature on tax evasion activities in Africa. Suggests that tax evasion in the informal sector i.e., craftsmen and service providers like washers, water carriers, street peddlers, street sellers, and pavement food stalls, who are more susceptible to noncompliance do not do so intentionally but from ignorance of legislation or the complexity of the tax system. (Gautier, 2001, Ngoi, 1997, Roubaud, 1992)

Examines taxation strategies aimed at the informal/unrecorded sector in Benin and Burkina Faso. Proposes a unified, simplified business tax for micro businesses and innovative tax collection methods. A simplified unified business tax would be determined by objective indicators, e.g., for restaurants it could be the number of tables, chairs. Tax base would be calculated from a tax scale determined by objective and easily recognizable simple indicators. Suggests that simplicity would assist understanding and acceptance by the taxpayer. Simplification of the unified business tax based on specific indicators would allow tax to be entrusted to decentralized, local authorities.

Issue #2:

informal language; incomplete sentences

Bonjean and Chambas 2004
https://www.emeraldinsight.com/doi/abs/10.1016/S0573-8555%2804%2968815-8

This paper is a review of the literature on tax evasion activities in Africa. Suggests that tax evasion in the informal sector i.e., craftsmen and service providers like washers, water carriers, street peddlers, street sellers, and pavement food stalls, who are more susceptible to noncompliance do not do so intentionally but from ignorance of legislation or the complexity of the tax system. (Gautier, 2001, Ngoi, 1997, Roubaud, 1992)

Examines taxation strategies aimed at the informal/unrecorded sector in Benin and Burkina Faso. Proposes a unified, simplified business tax for micro businesses and innovative tax collection methods. A simplified unified business tax would be determined by objective indicators, e.g., for restaurants it could be the number of tables, chairs. Tax base would be calculated from a tax scale determined by objective and easily recognizable simple indicators. Suggests that simplicity would assist understanding and acceptance by the taxpayer. Simplification of the unified business tax based on specific indicators would allow tax to be entrusted to decentralized, local authorities.

This is not a major issue if you are only writing for yourself... but grammatically correct language now will save you time later on!

Bonjean and Chambas 2004
https://www.emeraldinsight.com/doi/abs/10.1016/S0573-8555%2804%2968815-8

This paper is a review of the literature on tax evasion activities in Africa. Suggests that tax evasion in the informal sector i.e., craftsmen and service providers like washers, water carriers, street peddlers, street sellers, and pavement food stalls, who are more susceptible to noncompliance do not do so intentionally but from ignorance of legislation or the complexity of the tax system. (Gautier, 2001, Ngoi, 1997, Roubaud, 1992)

Examines taxation strategies aimed at the informal/unrecorded sector in Benin and Burkina Faso. Proposes a unified, simplified business tax for micro businesses and innovative tax collection methods. A simplified unified business tax would be determined by objective indicators, e.g., for restaurants it could be the number of tables, chairs. Tax base would be calculated from a tax scale determined by objective and easily recognizable simple indicators. Suggests that simplicity would assist understanding and acceptance by the taxpayer. Simplification of the unified business tax based on specific indicators would allow tax to be entrusted to decentralized, local authorities.

Issue #3:

A lot of detail but unclear why it is relevant

No analysis, critique, or insight
into the value of the source

Let's see
a better
version

Bonjean and Chambas 2004
https://www.emeraldinsight.com/doi/abs/10.1016/S0573-8555%2804%2968815-8

Araujo-Bonjean, Catherine, and Gérard Chambas. "Taxing the urban unrecorded economy in sub-Saharan Africa." In Taxing the hard-to-tax: Lessons from theory and practice, pp. 313-329. Emerald Group Publishing Limited, 2005

A correct, complete citation

Araujo-Bonjean, Catherine, and Gérard Chambas. "Taxing the urban unrecorded economy in sub-Saharan Africa." In Taxing the hard-to-tax: Lessons from theory and practice, pp. 313-329. Emerald Group Publishing Limited, 2005

This paper is a review of the literature on tax evasion activities in Africa. Suggests that tax evasion in the informal sector i.e., craftsmen and service providers like washers, water carriers, street peddlers, street sellers, and pavement food stalls, who are more susceptible to noncompliance do not do so intentionally but from ignorance of legislation or the complexity of the tax system. (Gautier, 2001, Ngoi, 1997, Roubaud, 1992)

Araujo-Bonjean, Catherine, and Gérard Chambas. "Taxing the urban unrecorded economy in sub-Saharan Africa." In Taxing the hard-to-tax: Lessons from theory and practice, pp. 313-329. Emerald Group Publishing Limited, 2005

This paper is a review of the literature on tax evasion activities in Africa. Suggests that tax evasion in the informal sector i.e., craftsmen and service providers like washers, water carriers, street peddlers, street sellers, and pavement food stalls, who are more susceptible to noncompliance do not do so intentionally but from ignorance of legislation or the complexity of the tax system. (Gautier, 2001, Ngoi, 1997, Roubaud, 1992)

This study reviews the literature on taxation strategies aimed at improving the informal/unrecorded urban sector. The authors evaluate the importance of underground activities (illegal activities, informal activities, and tax evasion activities) by examining survey data on the unrecorded sector across 57 developing countries. The main argument of the article is that tax evasion in the informal sector is not intentional but rather due to informal participants’ ignorance of tax legislation and/or from an inability to grasp the complexity of the tax system.

Complete sentences

Identifies the topic, data, and main argument of the paper

Araujo-Bonjean, Catherine, and Gérard Chambas. "Taxing the urban unrecorded economy in sub-Saharan Africa." In Taxing the hard-to-tax: Lessons from theory and practice, pp. 313-329. Emerald Group Publishing Limited, 2005

Examines taxation strategies aimed at the informal/unrecorded sector in Benin and Burkina Faso. Proposes a unified, simplified business tax for micro businesses and innovative tax collection methods. A simplified unified business tax would be determined by objective indicators, e.g., for restaurants it could be the number of tables, chairs. Tax base would be calculated from a tax scale determined by objective and easily recognizable simple indicators. Suggests that simplicity would assist understanding and acceptance by the taxpayer. Simplification of the unified business tax based on specific indicators would allow tax to be entrusted to decentralized, local authorities.

Araujo-Bonjean, Catherine, and Gérard Chambas. "Taxing the urban unrecorded economy in sub-Saharan Africa." In Taxing the hard-to-tax: Lessons from theory and practice, pp. 313-329. Emerald Group Publishing Limited, 2005

Examines taxation strategies aimed at the informal/unrecorded sector in Benin and Burkina Faso. Proposes a unified, simplified business tax for micro businesses and innovative tax collection methods. A simplified unified business tax would be determined by objective indicators, e.g., for restaurants it could be the number of tables, chairs. Tax base would be calculated from a tax scale determined by objective and easily recognizable simple indicators. Suggests that simplicity would assist understanding and acceptance by the taxpayer. Simplification of the unified business tax based on specific indicators would allow tax to be entrusted to decentralized, local authorities.

The authors glean useful knowledge from a variety of surveys and use this information to recommend future taxation strategies options to policy-makers. For example, they offer realistic solutions that blend with local needs that may even increase local demand for efficient public expenditures. However, the study is poorly edited, and fails to cite several of the surveys that they draw upon, which would make follow-up research difficult for interested readers. Furthermore, the sample strategies and questionnaires differ between the authors’ various evidentiary sources. They do not discuss how this potential lack of comparability may affect their interpretation of the data.

Notes what the authors do well

Araujo-Bonjean, Catherine, and Gérard Chambas. "Taxing the urban unrecorded economy in sub-Saharan Africa." In Taxing the hard-to-tax: Lessons from theory and practice, pp. 313-329. Emerald Group Publishing Limited, 2005

Examines taxation strategies aimed at the informal/unrecorded sector in Benin and Burkina Faso. Proposes a unified, simplified business tax for micro businesses and innovative tax collection methods. A simplified unified business tax would be determined by objective indicators, e.g., for restaurants it could be the number of tables, chairs. Tax base would be calculated from a tax scale determined by objective and easily recognizable simple indicators. Suggests that simplicity would assist understanding and acceptance by the taxpayer. Simplification of the unified business tax based on specific indicators would allow tax to be entrusted to decentralized, local authorities.

The authors glean useful knowledge from a variety of surveys and use this information to recommend future taxation strategies options to policy-makers. For example, they offer realistic solutions that blend with local needs that may even increase local demand for efficient public expenditures. However, the study is poorly edited, and fails to cite several of the surveys that they draw upon, which would make follow-up research difficult for interested readers. Furthermore, the sample strategies and questionnaires differ between the authors’ various evidentiary sources. They do not discuss how this potential lack of comparability may affect their interpretation of the data.

Critiques the study by discussing methodological issues