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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 ...

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...

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 as...

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 an...

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 ...

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...

Forest Taxation and REDD+: An Analysis of Potential Impacts in Cameroon, Ghana and Sierra Leone

This research explores the impacts that REDD+ could have on forest tax systems in three countries in sub-Saharan Africa, and considers how policy could be designed to increase the chances that these impacts are positive. To assess this, a methodol...

Subnational Value Added Tax in Ethiopia and Implications for States’ Fiscal Capacity

This report recognises the fact that unwinding the current separation of tax administration powers would be difficult to achieve in the current political climate. It suggests a process of gradual reform, commencing with better coordination, standa...

Electricity Provision and Tax Mobilization in Africa

In this paper, we provide evidence on how the provision of social infrastructure such as reliable electricity can be leveraged to increase taxation in developing countries, particularly sub-Saharan Africa (SSA). First, using comprehensive data f...

Using Taxation to Control Tobacco Consumption in Uganda

This brief explores the trends in tobacco taxation in Uganda and highlights the importance of addressing factors that contribute to affordability when using taxation as a tobacco control tool. Drawn from a recent study by EPRC which simulates the ...

Semi-Autonomous Revenue Authorities in Sub-Saharan Africa: Silver Bullet or White Elephant?

A major component of tax administration reform in Sub-Saharan Africa over the last thirty years has been the creation of semi-autonomous revenue authorities (SARAs). These operate at arm’s length from the ministry of finance, which is different to...

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