results
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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 of…
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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 th…
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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 fo…
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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 the …
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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 asse…
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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 and …
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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 an…
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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 n…
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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. B…
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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 complianc…
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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 meas…
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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 pe…
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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 concern …
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"In recent years, Zambia has been faced with the increased need to plug huge infrastructural gaps. However, the slowing down of bilateral and multilateral financing due to austerity measures in developed economies has made the country diversify it…
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"This Investment brief presents a simplified profile of the manufacturing industry in Zambia. The objective of the brief is to provide quick insights on the Zambian economy and the existing investment opportunities in the manufacturing sector. Zambi…
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"With some of the worst poverty statistics in Africa, Zambia appears to have little to show for a century of mining. While much work has been undertaken on mining taxation in Zambia, it has been quite technical in nature. This is out of reach of mos…
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The cover story in this newsletter focuses on the 2013-2014 Zambia Demographic and Health Survey (ZDHS) report. The article highlights two critical reasons why the launch of the report is timely. Firstly, the Revised Sixth National Development Plan …
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"Expanding the tax base raises government revenue and is essential for sustainable poverty reduction in African countries. With volatile ODA, FDI, loans, and remittances, domestic resource mobilization via taxes remains a vital source of revenue for…
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In this paper, insights were provided on the tax-benefit implications of the FY2014/15 tax proposals as well as the 2012/13 income tax reform. While the income tax reform enhanced the progressivity of pay-as-you-earn (PAYE), it resulted in significa…
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This paper compares and analyses the approaches to unitary taxation in federal and regional integrated markets. It also explores the potential application of unitary taxation in the context of regional economic communities within Africa, East Asia,…
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