Analysis of Tax Compliance Determinants and Property Owners Socio-Economic Profile in Benin

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

Analysis of Tax Compliance Determinants and Property Owners Socio-Economic Profile in Benin

Authors: Jonas Fassinou, Pam Zahonogo and Damas Hounsounon

ISSN: 2709-8575
Affiliations: Unité de Formation et de Recherche en Sciences Economiques et de Gestion, Université Thomas Sankara (ex. Université Ouaga II), 12 BP: 417 Ouaga 12, Burkina Faso; Unité de Formation et de Recherche en Sciences Economiques et de Gestion, Université Thomas Sankara (ex. Université Ouaga II), 12 BP: 417 Ouaga 12, Burkina Faso; Ministère de l’Economie et des Finances, République du Bénin
Source: African Multidisciplinary Tax Journal, 2022 Issue 1, p. 224-248
https://doi.org/10.47348/AMTJ/V2/i1a12

Abstract

Implementing efficient tax policy remains a central concern to leaders. Consequently, this article seeks to analyse the determinants of property tax compliance in Benin to ultimately establish the socio-economic profile of property owners. To achieve this, the article first regresses the partial proportional odds model to identify conditional and inf luential factors to taxpayers’ compliance. This is followed by an exploratory multiple component analysis to build a property tax compliance index to establish a socio-economic profile of property owners. The results from a representative sample of 4 575 individuals have shown that in the presence of factors that measure political and social inf luences, the probability that a taxpayer has good tax morale is estimated at 71,978 per cent. The property tax compliance index value sits at 3,076, confirming that Beninese property owners are mostly non-compliant. It was deduced from these results that the typical Beninese taxpayer is a “social taxpayer” strongly inf luenced by social norms. To improve the level of property tax compliance, the tax administrations of developing countries in general and that of Benin in particular, must implement a tax policy based on taxpayers’ profiles. Further studies on the determination of the optimal property tax rate are essential in order to quantitatively assess the extent to which mobilisation performance can be enhanced by taking taxpayers’ profiles into consideration.

An Empirical Evaluation of the Determinants of Property Tax Compliance Rate in Kaduna State, Nigeria

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

An Empirical Evaluation of the Determinants of Property Tax Compliance Rate in Kaduna State, Nigeria

Author: Alhasan Usman

ISSN: 2709-8575
Affiliations: Manager (Tax), Federal Inland Revenue Service (FIRS), Nigeria
Source: African Multidisciplinary Tax Journal, 2022 Issue 1, p. 249-267
https://doi.org/10.47348/AMTJ/V2/i1a13

Abstract

This study examines empirically the variables that are driving property tax compliance rates in Kaduna State, Nigeria. In doing so, it relies on primary data sources. During the study, 400 respondents were targeted, but 406 completed questionnaires were analysed. The nature of the data collected necessitated employing the ordered logistic regression model to analyse the data. The result indicated that taxpayers’ satisfaction with the level of property tax digitalisation, the adequacy of property tax law, the administration of property tax and government provision of public goods are important determinants of the property tax compliance rate in Kaduna State. It further found that the average property tax compliance rate in the State is 18.32 per cent, the average satisfaction with the level of digitalisation of property tax is 39.71 per cent, the average taxpayer’s satisfaction with the adequacy of property tax law in the State is 27.68 per cent, the average satisfaction with the administration of property tax is 31.31 per cent and the average taxpayer’s satisfaction with the provisions of public goods is 58.21 per cent. The study recommends that the Kaduna State government should enact a property taxation law to adequately take care of the rate, base, time and procedures of filing and payments of the tax. The digitalisation of the tax should go beyond property registration but should cover all other aspects of digital taxation, ranging from assessment to payment of taxes.

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. 

A Proposed Education-Industry Partnership for Skills Development in the Marine Manufacturing Sector

by | Apr 17, 2022 | SAJMET, SAJMET V1

A Proposed Education-Industry Partnership for Skills Development in the Marine Manufacturing Sector

Author Vanessa Davidson

ISSN: 2790-783X
Affiliations: Former Executive Manager, South African Boat Builders Export Council (SABBEX)
Source: South African Journal of Maritime Education and Training, Volume 1 Issue 1, p. 21-28
https://doi.org/10.47348/SAJMET/2022/i1a3

Abstract

The marine manufacturing sector is a diverse and multi-faceted industry with  a wide range of different skills sets that often overlap with other sectors. A few  specialist qualifications have been developed but a disjuncture exists between  industry and education who have difficulty in finding a common language to  talk about skills partnerships.  Four studies between 2016 and 2018 focused on marine manufacturing and skills  provision are reviewed and their key findings elucidated. The paper forefronts  different conceptual frameworks underpinning skills planning, it questions who is  responsible for the development of qualifications and curricula and lastly raises the  divergent views of industry and education with respect to skills responsiveness and  changing production contexts and innovations.  The paper concludes there is a need to narrow the gap between training provision  and industrial work contexts. It is proposed that this could be achieved through  strong leadership and well-resourced training provision that is responsive and  flexible. The need for a mutual understanding needs to underpin any interventions  such as group training models and relevant partnerships between industry  associations and training providers. 

Applying Systems Thinking Approach to Enterprise Development

by | Apr 16, 2022 | SAJMET, SAJMET V1

Applying Systems Thinking Approach to Enterprise Development

Authors Vincent Bukelani Zulu and Malibongwe Ndlozi

ISSN: 2790-783X
Affiliations: Maritime Manager at Moses Kotane Institute; Maritime Researcher at Moses Kotane Institute
Source: South African Journal of Maritime Education and Training, Volume 1 Issue 1, p. 29-40
https://doi.org/10.47348/SAJMET/2022/i1a4

Abstract

In an increasingly complex, turbulent and rapidly changing environment, enterprise  development actors have their hands full in designing and delivering effective  enterprise development programmes. While enterprise development is a complex  system, it also interacts with the education system and labour market systems,  among other systems, thereby increasing the number of actors/agents within these  systems, their interrelationships and their connectedness. To address this increased  complexity, this paper argues for a systems thinking approach to enterprise  development. The authors will discuss systems thinking concepts, the structure of  enterprise development and their related systems. Three causal loop diagrams and  systems thinking archetypes are used to discuss enterprise development. 

What Skills and Capacity Building Interventions are Required to Grow the South African Aquaculture Sector?

by | Apr 16, 2022 | SAJMET, SAJMET V1

What Skills and Capacity Building Interventions are Required to Grow the South African Aquaculture Sector?

Authors Keagan Halley and Andrea Bernatzeder

ISSN: 2790-783X
Affiliations: Aquaculture advisor Operation Phakisa Aquaculture Delivery Unit, DFFE; Director Aquaculture Research, DFFE
Source: South African Journal of Maritime Education and Training, Volume 1 Issue 1, p. 41-52
https://doi.org/10.47348/SAJMET/2022/i1a5

Abstract

Aquaculture is a knowledge- and technology-driven sector that requires a diversity  of skills. Such skills are often demonstrated by professionals, including those of  veterinarians, biologists, oceanographers, chemists, economists, managers, engineers,  artisans, environmentalists and researchers. Since the sector is still fairly small in  South Africa, a limited number of institutions provide aquaculture training and their  primary focus is on tertiary education. Extension support is also limited in terms of  state extension officers, veterinarians and researchers (government does not have  the capacity to service the entire sector) and there is little awareness of aquaculture  farming as a career and education option.  In 2017, a thorough skills inventory and needs analysis of the sector was conducted,  led by the South African International Maritime Institute (SAIMI) and the current  Department of Forestry, Fisheries and the Environment (DFFE).1 These research  efforts were aimed at identifying the shortfalls and future needs in terms of skills and  education and training, as well as determining the current age representation and  race participation in the industry. Data collection was conducted using interviews  and focus groups.  The study identified scarce skills and existing gaps, such as supervisory and  management skills for middle and senior managers in the sector. Increased  awareness of learnerships and funding opportunities through the Sector Education  Training Authority (SETA) was flagged.