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The debate came three weeks after Hon. Bbumba read her 2010/2011 budget speech before Parliament. The theme of the budget was “Strategic Priorities to Accelerate Growth, Employment and Socio-Economic Transformation for Prosperity”. Now, long gone ...
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"The main purpose of this report is to raise the issue of tax incentives and exemptions. Are they too generous for a country like Rwanda that is struggling to raise money to fund its development strategy? Are they targeted at the right groups? Are...
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"Angola is currently implementing a major tax reform programme, which aims to boost non-oil tax revenue as a means to diversify its economy. Broadening the tax base will play a critical role in reducing natural-resource dependence and vulnerabil...
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"This study evaluates the productivity of the tax system for the period 1970—1990 to devise a reasonably accurate estimation of Nigeria’s sustainable revenue profile. This will assist in the design of an appropriate expenditure profile as a means ...
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"The purpose of this study is to examine the revenue productivity implications of tax reform in Tanzania, focusing it as a way of raising the productivity of the tax system. Specific objectives are: (1) to analyze the productivity performance of ...
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"The purpose of this study is to evaluate the tax reforms that Malawi has carried out over time, paying particular attention to intensive reforms that were undertaken in the context of structural adjustment in the 1980s and early 1990s. The study ...
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"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...
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"The specific objectives of the study are to: identify the existing taxes on financial assets and compare them with taxes on non-financial assets; review the Nigerian tax system and administration with particular interest in taxes on financial as...
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"This paper concentrates on indirect tax incidence as these taxes constitute an important component of the overall government revenue in Cameroon. In most developing countries where the formal tax base is not well established, taxation of goods an...
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"This paper explores the likely impact of diversification on government's revenue raising ability and hence on the magnitude of its overall role in the economy. It uses projections over a 20 year period to simulate possible scenarios for taxation ...
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"Citizen's unwillingness to pay taxes and fees is considered to be a major obstacle to enhancing government revenues in Tanzania. Based on data from two citizen surveys conducted in six councils in Tanzania during 2003 and 2006, this paper aims to...
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"Many local government authorities in Tanzania have reformed their tax collection systems in recent years in order to increase their revenue. This paper examines experiences with outsourced revenue collection of some local authorities in Tanzania....
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"Widespread tax evasion evidenced by persistent public resistance to pay is seen as part of the problem of raising local government revenues in Tanzania. Based on data from a citizen's survey, this paper highlights factors impacting on tax complia...
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"This brief examines changes in citizen's perception of local taxation in six councils in Tanzania; investigating why locals do or do not pay local taxes, and their perceptions of misuse of tax revenue. The brief also provide recommendations on me...
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"Part of the problem of raising local government revenues in Tanzania is persistent public resistance to paying, as evidenced by widespread tax evasion and non-payment of fees and charges. In the standard economic model of taxpayer behaviour, the ...
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"The recent rationalisation of local government taxes and, in particular, the abolishment of the development levy, imply that many district councils, in the short run, will lose 40-50 percent of their own generated revenues. This has raised concer...
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"The purpose of this paper is to examine the evolution of the SACU revenue sharing formula (RSF) and what implications it has had on the revenue of Botswana as well as the other small state members of the customs union that include Lesotho, Namibi...
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This paper features 4 articles. The first article attempts to assess the universal theme of 'confession' as it appears in two Anglo-Indian novels, namely A.K. Naryan's The Guide and B.Bhattacharya's He Who Rides a Tiger. In the second article the ...
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"A discussion of the housing market problems in Ghana must recognize the pervasive role of Government. Not only does Government exert an indirect influence generally on housing markets through tax policies, but it also exerts, in particular, a dir...
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"After diligent and excellent preparatory work by Professor L C B Gower, comprising a detailed explanatory report and draft legislation, the President and the National Assembly enacted the Companies Code. 1963 (Act 179).In this paper, we shall bri...
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