results
Publication
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…
Publication
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…
Publication
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…
Publication
"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…
Publication
"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…
Publication
"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 …
Publication
"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…
Publication
"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 …
Publication
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…
Publication
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…
Publication
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…
Publication
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’ …
Publication
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…
Publication
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…
Publication
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…
Publication
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…
Publication
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…
Publication
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…
Publication
Taxes are seen as an instrument of income redistribution and a means for public authorities to obtain the resources necessary to finance their policies. In 2013, the Senegalese government adopted a new tax code to make it more readable and better li…
Publication
Property tax is a potential revenue source in developing countries but contributes little to total tax revenue. Evidence indicates that property tax contributes on average less than 1% of GDP in developing countries and below 0.5% of GDP for African…
Showing page 1 of 1