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Boosting Revenue Collection through Taxing High Net Worth Individuals: The Case of Uganda

Uganda’s tax-to-GDP ratio hovered between 12 per cent and 13 per cent for more than a decade. Despite various amendments to tax laws and reforms in tax administration. Part of the low revenue contribution can be attributed to factors external to t...

A Cautionary Tale of Zambia’s International Sovereign Bond Issuances

"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 ...

Manufacturing Industry

"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. Zam...

A Guide to Mining Taxation in Zambia

"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 m...

The ZIPAR Quarterly Issue 3

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 Pla...

Housing policy in Ghana: Providing Incentives to Investors and Consumers

"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...

Amendments To The Companies Code And Proposals For Reform

"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...

Maybe We Should Pay Tax After All? Citizens Changing Views on Taxation in Tanzania

"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...

Outsourcing Revenue Collection to Private Agents: Experiences from Local Authorities in Tanzania

"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....

To Pay or Not to Pay? Citizens' Views on Taxation by Local Authorities in Tanzania

"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...

Changes in Citizens' Perceptions of the Local Taxation System in Tanzania

"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...

Trust in Public Finance : Citizens Views on Taxation by Local Authorities in Tanzania

"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 ...

New Challenges for Local Government Revenue Enhancement

"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...

The Long Term Impact of Structural Economic Change on Government Spending

"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 ...

SACU Revenue Sharing Formula: The History of An Equation

"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...

OSSREA Bulletin Vol 6 No 1

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 ...

Productivity of the Nigerian Tax System: 1970–1990

"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 ...

Revenue Productivity Implications of Tax Reform in Tanzania

"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 ...

Tax Reform and Tax Yield in Malawi

"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 ...

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...

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