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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 from…

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 eva…

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 the …

What do the COMESA Customs Union and COMESA-EAC-SADC Tripartite Free Trade Area mean for Zambia’s import trade and trade tax revenue?

"Zambia has participated actively in the Common Market for Eastern and Southern Africa (COMESA) and Southern African Development Community (SADC) regional integration programmes. Within SADC it is now reportedly a full participant in the SADC Free T…

The Sales Tax Proposal: Are we Beating a Dead Horse? Preliminary Results from a Rapid Assessment

The tribal wisdom of the Dakota tribe in the United States of America, passed on from one generation to the next, says that “when you discover that you are riding a dead horse, the best strategy is to dismount”. The fiscal authorities have argued th…

Effect of Reforms on Tax Revenue Performance in Senegal

The tax administration in Senegal has experienced several reforms in the period 1970- 2014, but little is known about the performance of those reforms in terms of tax revenue mobilization. The literature on what drives domestic resource mobilization…

A Stochastic Frontier Estimation of Tax Efficiency in the Economic Community of West African States (ECOWAS)

The objective of this study is to investigate the determinants of non-natural resource tax revenue and estimate its efficiency in ECOWAS countries. A stochastic frontier tax function was estimated using annual data from 2001 to 2015 by use of Maximu…

Assessment of the Impact of Institutional Reforms on Mobilization of Property Tax Revenue

Property taxation in Tanzania is one among sources that the government can potentially and largely use to widen its tax base and increase revenue collection. Being directly visible to taxpayers, by design it is relatively easier from the taxpayers’ …

Impact of Institutional Quality on Tax Revenue in Cote D'Ivoire

Using Gill’s (2000) conceptual framework, the present study is an institutional analysis aimed at explaining the low level of tax revenue in Côte d’Ivoire. It is based on data collected from the DPPSE of the country’s Ministry of Economics and Finan…

Ghanaians Willing to Pay Taxes but Find if Difficult to Know How Tax Revenues are Used

Taxes are enforced exactions, not voluntary contributions to the state. Fines and penalties are designed to ensure compliance with tax laws. In spite of these enforcement mechanisms, the willingness of citizens to pay taxes plays an important role i…

Should Zimbabweans worry about Tax Exemptions?

On the 27th of January 2021 the government of Zimbabwe through the Minister of Finance gazetted the Income Tax (Exemption from Income Tax) (Great Dyke Investments Private Limited) Notice, 2021 or the Statutory Instrument 26 of 2021. In a context whe…

A Stochastic Frontier Estimation of Tax Efficiency in the Economic Community of West African States (ECOWAS) - Report

The objective of this study is to investigate the determinants of non-natural resource tax revenue and estimate its efficiency in ECOWAS countries. A stochastic frontier tax function was estimated using annual data from 2001 to 2015 by use of Maximu…

Tax Compliance: Africans Affirm Civic Duty but Lack Trust in Tax Department

In any economy, balancing expenditures, revenues, and debts is a delicate and often politicized task. Competing interests and priorities buffet those tasked with planning a viable and stable national budget. For any state, taxes raised from indivi…

Analysis of Tax Performance in Botswana: Tax Effort Index Approach

This study estimates the impacts of different economic sectors and other determinants on tax revenue in Botswana using Two Stage Least Squares (TSLS) estimation procedure and quarterly data for the period 1994/95 (1)-2013/14 (4). The study further a…

Debt Servicing and the Delivery of Social Services: Mid-Year Review of the 2018 Budget

This policy brief reviews the performance of the first half (January to June) of the 2018 National Budget, drawing on data from fiscal tables produced by the Ministry of Finance. A descriptive approach is employed in order to analyse the data and i…

The Value Added Tax (Vat) Gap Analysis for Uganda

Uganda’s public expenditure is growing at a fast rate due to the need to finance her National Development Plan (NDP) with the goal of attaining high middle income country status as envisioned in the Vision 2040. Consequently, Uganda’s stock of publi…

Wagner’s Law And The Causal Nexus Between Government Expenditures And Tax Receipts: An Empirical Study Of Ghana

"Wagner's law is tested by using the traditional versions and our own versions which account for prices. Results show that Wagner's law exists in Ghana. However, there is no empirical support to the view that increases in government expenditures …

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