Estimating the Property Taxation in WAEMU Countries: an Analysis

by | Apr 19, 2022 | AMTJ, AMTJ 2022 I1

Estimating the Property Taxation in WAEMU Countries: an Analysis

Authors: Djibril Adékola Fatoumbi and Alastiar Sena Alinsato

ISSN: 2709-8575
Affiliations: Chercheur la Direction Gémérale des I Imyôts du Bénin; Enseignant-chercheur à l’Université d’Abomey-Calaru
Source: African Multidisciplinary Tax Journal, 2022 Issue 1, p. 268-287
https://doi.org/10.47348/AMTJ/V2/i1a14

Abstract

The question of efficient domestic tax revenue mobilisation in developing countries has continued to receive particular attention in recent years. This article evaluates the potential of property tax revenues in Western African Economic and Monetary Union (WAEMU) countries. To this end, three methods were employed using data from the Government Financial Statistics (GFS) of the International Monetary Fund (IMF) and the World Bank’s World Development Indicators (WDI). The Hodrick-Prescott filter method (1980) further allowed for a chronological estimation of the potential of property taxes while the optimisation model of Scully (1995) facilitated a punctual estimation of the potential informs concerning the significance of the parameters. Finally, the quadratic model of Laffer (1981) completed the results of Scully’s model. Overall, the results demonstrate the existence of sub-optimality in the collection of property taxes in WAEMU countries.

Challenges Facing the Property Tax Collection System: a Case Study of the City of Harare Municipality

by | Apr 18, 2022 | AMTJ, AMTJ 2022 I1

Challenges Facing the Property Tax Collection System: a Case Study of the City of Harare Municipality

Author: Simbarashe Hamudi

ISSN: 2709-8575
Affiliations: Transfer Pricing Manager at Tax Matrix
Source: African Multidisciplinary Tax Journal, 2022 Issue 1, p. 288-306
https://doi.org/10.47348/AMTJ/V2/i1a15

Abstract

This article assesses the challenges facing the City of Harare’s property tax collection system and proposes measures to improve revenue collection. The research used interviews and questionnaires to collect data from the selected sample of 180 respondents that included municipality officials as well as 137 residents of Harare and 43 property tax administrators. The research used Excel to analyse the data. The findings from the study show that Harare Municipality is facing administrative challenges that have impacted its ability to meet revenue targets because they are not digitalised. Moreover, major challenges such as unawareness of property tax, inadequacy in the system and challenges associated with the digital era were also identified. This article suggests that the challenges can be resolved by investing in digital technology, infrastructure, taxpayer education, improving service delivery of water, road maintenance, refuse collection and street lighting, reducing political interference and improving transparency on the use of revenue from property tax.

Tax Revenue Potential and Effort in Ethiopia: a Comparative Analysis of Stochastic Frontier Analysis vs Utility Maximisation Function as a New Measure of Tax Effort

by | Apr 18, 2022 | AMTJ, AMTJ 2022 I1

Tax Revenue Potential and Effort in Ethiopia: a Comparative Analysis of Stochastic Frontier Analysis vs Utility Maximisation Function as a New Measure of Tax Effort

Author: Fentaw Leykun Fisseha

ISSN: 2709-8575
Affiliations: Assistant professor of accounting and finance, Bahir Dar University, Ethiopia and head of department of project management, Amhara Leadership Academy, Bahir Dar, Ethiopia
Source: African Multidisciplinary Tax Journal, 2022 Issue 1, p. 307-328
https://doi.org/10.47348/AMTJ/V2/i1a16

Abstract

This article tests the new measure of tax efforts following Dalamagas et al (2019) who  argued that in the context of the Arrow-Debreu economy, with fixed labour supply  and no savings, disposable income is equal to private consumption, a utility function  with two arguments, income, and government spending, is maximised concerning  direct and indirect tax rates. The optimal level of tax revenue is derived from a utility  maximisation process and is shown to be equal to the difference between income and  consumption. As a robustness check, the results of the utility maximisation function  were compared to the findings of the stochastic frontier model. Each model records  very near results for tax effort, tax potential, and tax gaps. The empirical findings  revealed that Ethiopia has a large tax gap and poor tax effort, which is primarily due  to policy choices and enforcement procedures. 

Overview of the Skills Required for Marine Protection and Ocean Governance

by | Apr 17, 2022 | SAJMET, SAJMET V1

Overview of the Skills Required for Marine Protection and Ocean Governance

Author Patrick Vrancken

ISSN: 2790-783X
Affiliations: Incumbent of the SARChI Chair in the Law of the Sea and Development in Africa and chair of the Phakisa MPG Lab’s capacity-building working group
Source: South African Journal of Maritime Education and Training, Volume 1 Issue 1, p. 1-8
https://doi.org/10.47348/SAJMET/2022/i1a1

Abstract

This paper provides an overview of the skills required for marine protection  and ocean governance by focusing on five aspects on a regional basis, namely  maritime knowledge, maritime awareness, maritime safety, maritime security and  maritime integrity. It is concluded that a focus on the development and retention of  the skills required in these regards is necessary for the state to optimally govern the  South African maritime domain in the interests of all South Africans, to ensure  that South Africa protects its lawful interests on the high seas and to enable  South Africa to make its full contribution to the integrated governance of the African maritime domain. 

Human Sciences Research Council’s Labour Market Intelligence Partnership Study and Lessons for the Maritime Sector – A Labour Market Theoretical Perspective

by | Apr 17, 2022 | SAJMET, SAJMET V1

Human Sciences Research Council’s Labour Market Intelligence Partnership Study and Lessons for the Maritime Sector – A Labour Market Theoretical Perspective

Author Mokong S Mapadimeng

ISSN: 2790-783X
Affiliations: Extraordinary Associate Professor, Northwest University
Source: South African Journal of Maritime Education and Training, Volume 1 Issue 1, p. 9-20
https://doi.org/10.47348/SAJMET/2022/i1a2

Abstract

To best understand the changing nature of labour markets and how they function,  it is necessary to base our analysis on both the empirical evidence and appropriate  theoretical frameworks. This is particularly so as theory is about real-life situations  and enhances our understanding of how the world around us works and changes.  Theory also guides inquiry into social questions for a better understanding of  how they can be resolved. With this in mind, this paper examines the findings  of the Human Sciences Research Council’s (HSRC) Labour Market Intelligence  Partnership (LMIP) studies, and specifically the 2016 report on Skills Supply and  Demand in South Africa. This it does through the deployment of the contemporary  labour market theories. In doing so, lessons for the maritime sector, which is  presently seeking to implement its skills planning and employment creation plans,  are discussed. The paper finds that while the LMIP lays foundation for future  skills planning, its analysis is, however, not explicitly and adequately anchored into  contemporary labour market theories. This is a major shortcoming as these theories  alert us to issues that LMIP is not adequately giving attention to, i.e., the socially  structured and segmented nature of the labour markets under the competitive  pressures of globalisation and technological changes.