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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 ...

History of the Post-War Ethiopian Fiscal System

"The history of raising government revenue during the post-1941 period goes back to March 1942, to the promulgation of Proclamation 8 of 1942'. In the first paragraph of the preamble of that proclamation, the Emperor stated that "in order to accom...

The Conceptual Framework for Fiscal Decentralization

"Decentralization in its broad sense refers to the division of political, economic and administrative power/responsibility between the centre and subnational levels of government. The degree of responsibility that is transferred by the center may...

Emerging Women Entrepreneurs in Sudan: Individual Characteristics, Obstacles and Empowerment

"This research focuses on three issues: the personal characteristics and motivations of the female Entrepreneurs of Sudan, how conducive is the business environment for the female entrepreneurs of Sudan in terms of availability of finance and supp...

L’impact de la Politique Fiscale sur les Petites et Moyennes Entreprises au Togo / The Impact of Fiscal Policy on Small and Medium Enterprises in Togo

"This study's main objective is to evaluate the effect of taxation on the growth of small and medium enterprises (SMEs) in Togo. This is to see if the taxes encourage SME growth (effect of complementarity) or instead to discourage the emergence of...

Accords de Partenariat Economique et Système de Taxation des Importations des Entreprises au Congo-Brazzaville / Economic Partnership Agreements and System of Taxation of Imports of Companies in Congo-Brazzaville

"The European Union (EU) and the seventy-seven ACP countries (African, Caribbean and Pacific), including Congo-Brazzaville, are currently negotiating the economic partnership agreements (EPAs) with the aim of creating a free trade area, to be in a...

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...

The ZIPAR Quarterly Issue 1

"This quarterly newsletter takes a look at tax evasion still being a challenge in Zambia, enhancing export performance in Zambia and innovative ways of bridging the financial gap for the poor. The cover story "Lusaka needs Public Transport Reform...

Mining Tax in Zambia

"With some of the worst poverty statistics in Africa, Zambia appears to have little to show for a century of mining. But given good policies, the country’s considerable mineral wealth clearly represents a real opportunity to grow the economy and t...

What do Regional Trade Reforms mean for Zambia?

"Zambia is participating actively in regional integration programmes, but little is known about the impacts of tariff reforms associated with such initiatives. This paper assesses the potential effects for Zambia of the trade reforms implied in bo...

All That Glitters is Not Gold: Dubai, Congo, and the Illicit Trade of Conflict Minerals

Gold is considered to be a 'conflict mineral'. In the DRC gold and diamond trade were tainted by conflict financing, tax evasion, corruption and smuggling. This resulted in the illegal trade of gold, huge financial losses for the DRC and violent c...

Energy Management News Vol 20 No 1

This journal issue comprises several interesting articles. The first article: Demonstrating renewable energy and energy efficiency opportunities in the wine industry discusses the risk factor for the wine industry as the availability of energy ...

Taxation and Tax Modernisation in Kenya : A Diagnosis of Performance and Options for Further Reform

The Tax Modernisation Programme was introduced in 1986 with the hope that this would, among other things, enhance revenue collection, improve tax administration and reduce compliance and collection costs. Despite the tax modernization, there are c...

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...

Uncovering the Unknown: An Analysis of Tax Evasion in Zambia

"The Government of the Republic of Zambia, like many other governments in the world, significantly relies on tax revenue to finance both its key infrastructure development and social services. This study investigates the extent and causes of tax e...

Taxation of the informal sector in Zambia

"Zambia, like most developing countries, has undertaken tax reforms in a bid to raise more revenue from its tax system. Though tax reforms in Zambia began in the early 1990s, tax revenue has grown only marginally from its sharp decline prior to th...

Natural Resources and Capital Flight: A Role for Policy?

"This paper investigates the relationship between natural resources and capital flight in the form of tax avoidance from multinational corporations. In particular, it focuses on the spillover effects in terms of tax revenue mobilization and stock ...

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...

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