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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 accompl…

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 v…

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 suppor…

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 S…

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 acc…

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 develo…

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 Reforms"…

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 tac…

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 both…

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 con…

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 an…

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 con…

Avoiding Tax Competition and the “Race to the Bottom”

"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 t…

Will Tax Reform Drive Equitable Development in Oil-Dependent Angola?

"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 vulnerabilit…

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 of…

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 th…

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 fo…

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 the …

Taxation of Financial Assets and Capital Market Development in Nigeria

"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…

The Distribution of Expenditure Tax Burden before and after Tax Reform: The Case of Cameroon

"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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