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Tax Reforms in Tanzania : Motivations, Directions and Implications

"This paper provides a theoretical discussion on the relationship between buoyancy/elasticity and the existence of the underground economy and postulates an inverse relationship between the two. Such relationship is argued because the growth of th...

Trade, Payments Liberalization and Economic Performance in Ghana

"Trade and payments liberalization will have implications for employment, economic growth, balance of payments, government budgets and inflation. Experience varies across the continent depending upon the initial conditions before liberalization, s...

The Ghana Poverty Reduction Strategy, the Budget and Country Ownership

"National budgets are essentially vehicles for the implementation of the aspirations, goals and objectives of a nation. Such aspirations find expression in national plans. Prior to 2001, the Ghana Vision 2020 document encapsulated the government's...

Righting The Ills Of Budget Preparation, Implementation And Oversight In Ghana

"Perennial budget overruns and their adverse effects on the economy have attracted widespread concerns. Motivated by these concerns, this paper assesses institutional processes, arrangements and the legal framework for budget preparation, implemen...

Analytical Brief of the Social Sector Budget 2017 - “Leaving no one Behind "

With Zambia setting the stage for economic recovery, the National Budget of 2017 is certainly not short on measures to protect the vulnerable from the adverse effects of possible austerity under the Zambia Plus Economic Recovery Programme. With re...

Analysis of Rwanda’s Agriculture Budget Expenditure 2015-2016

The country’s commitment to agriculture, is reflected in the budget allocation to this sector. The CAADP expenditure target of 10% budget allocation and 6% annual agriculture productivity growth remain with fluctuated targets. During the period 2...

Review of Public Expenditure Management in Sub-Saharan Africa

"Public expenditure is one of the critical ingredients of a country’s development. To ensure that public expenditure is efficient and effective, it is essential that resource allocation decisions are underpinned by sound analysis and that a well-d...

Staying the Course of Fiscal Fitness: Analysis of the 2018 National Budget

The 2018 National Budget was delivered to the National Assembly and read on 29th September 2017, with the theme: “accelerating fiscal fitness for sustained inclusive growth, without leaving anyone behind”. In part, this essentially signals that th...

Analytical Brief on Social Sector Budget 2018: ‘A Mirage in the Social Sector budget’

As Zambia continues on its recovery path, Social Sectors spending remain cardinal to providing both increased and good quality services to its increasing population. The level of resources allocated to these sectors through the National Budget is ...

Note d'Analyse du Budget 2017 de l'état Togolais / Analysis of the 2017 Budget of the Togolese State

The Togolese economy recorded a real growth rate of 5% with an inflation rate of 1.19% in 2016. In 2015 outstanding debt,was estimated at 75.4% of GDP. The investment rate was 22.8% in 2016, its lowest rate since 2013, while the tax pressure wa...

The Inflationary Effects of Fiscal Deficit in Sierra Leone: A Simulation Approach

The objective of the study is to identify rules for the conduct of fiscal and monetary policies for low inflation in Sierra Leone. Policy simulations are carried out following the estimation of an inflation model with annual data from 1971 to 2012...

Reducing Violence in South Africa: Resourcing Violence Prevention

Government budgets are much like household budgets. In households, we make decisions about how to allocate limited income to buy food, pay for education, transport, childcare and so on. In the same way, a government needs to make decisions about h...

Analyse de l’Evolution des dépenses de Santé de l’Etat Togolais de 2009 - 2013 / Analysis of the Development of Health Expenditure in the Togolese State from 2009 - 2013

In developing countries, where income levels remains precarious, the resources granted by the state to the health sector, remain decisive for the well-being of the populations. In Togo, although efforts have recently been made to improve the man...

2014/15 Botswana Government Budget: Briefing Note

"The budget briefing note provides an assessment of the 2014/15 national (Botswana) budget allocations presented to the Parliament. The main features are discussed with emphasis on the implications for the fiscal and growth strategy given the deve...

Resource Allocation Model for the Constituency Development Fund

"The research reported on in this paper has calculated a composite index of deprivation using 2010 Census data, drawing on the experience of similar initiatives in other countries and using internationally accepted statistical techniques. This ind...

Effective Budget Oversight in Botswana: Role of the Legislature and the Office of the Auditor General

"The paper discusses the effectiveness of public budget oversight in Botswana. It assesses the roles of Parliament and the Office of the Auditor General in budget oversight and makes recommendations on how to improve the effectiveness of oversight...

Local Government Councils' Performance and Public Service Delivery in Uganda Moroto District Council Score-Card Report 2012/2013

"This is the fourth report for Moroto District Local Government for the Local Government Councils’ Score-card Initiative. The score-card assessed the performance the Local Government Council, the Chairperson, the Speaker and individual Councilors ...

Budget Transparency: Kenyan Perspective

The fiscal policy in Kenya is the most challenging and complex area of macroeconomic management. It is characterized by budget deficits, rising debt, low economic growth rates, high interest and inflation rates. Factors such as corruption, poor ac...

Public Private Partnerships (PPP) Practice and Regulatory Policy in Kenya

"The Government is increasingly seeking to develop financing mechanisms, which bring together the public and private sectors, not only to control budgetary expenditure but also to pool these two sectors' specific know-how. This form of cooperation...

Bridging the PAYE Tax Revenue Gap

"Based on the Report “Uncovering the Unknown: An analysis of Tax Evasion in Zambia,” Zambia is currently grappling with issues of reducing high budget deficits. Zambia’s tax revenue-to-GDP ratio dropped to a record low of 13% in the early 1990s fr...

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