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"This paper examines budget and public expenditure across Nigerian states, from 2001-2005. It is divided into six sections. Section One discusses the conceptual definitions and theoretical arguments. It contains two sub-sections. The first sub-secti…
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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…
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In this paper the role of fiscal policy rules are discussed in the promotion of fiscal discipline and transparency in Ghana. It investigates whether the adoption of fiscal policy rules and independant fiscal policy councils can help improve fiscal p…
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Despite fraught politics, the global outlook is strengthening. The next twelve months are likely to be characterized by moderate but steady growth across the world. However, the outlook becomes murkier as we move into the second half of 2018 and 201…
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This paper provides some insights and operational guideposts on the design, scope and implementation of an effective fiscal council in Ghana for stemming fiscal indiscipline and improving fiscal performance. In particular, it looks at recent country…
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The aim of this paper is to review the ESGP, particularly, its performance in 2018. The paper sets out to understand how well Zambia faired in implementing the ESGP as well as to highlight the broader fiscal trends recently. It ultimately seeks to m…
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"This paper attempts to evaluate the recent moves to decentralize fiscal powers to the regions to see to what extent they can affect the conditions for macroeconomic management in the country, given the ongoing economic reform programme that emphas…
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