The Ancient Egyptian Testamentary Disposition

The Ancient Egyptian Testamentary Disposition

Author Nico van Blerk

ISSN: 2411-7870
Affiliations: LLB MA D Litt & Phil (Unisa). Senior Lecturer in Ancient Near Eastern Studies in the Department of Biblical and Ancient Studies at the University of South Africa
Source: Fundamina, Volume 26 Issue 1, p. 199-231
https://doi.org/10.47348/FUND/v26/i1a5

Abstract

This contribution discusses the ancient Egyptian testamentary disposition document as an arrangement made prior to death. It discusses from a legal perspective different documents used for this purpose. The purpose of a testamentary disposition was to make decisions about one’s assets before death. An attempt is made to indicate that the testamentary disposition document was used from very early in ancient Egyptian history and different documents were used as a will by the testator/testatrix. The purpose of the testamentary disposition was, essentially, to alter the customary intestate succession law. The initial emphasis and connection with religion diminished as different documents were used to make provision prior to death of what was to become of one’s estate. Studying these different testamentary dispositions, we may learn more about testate succession law in ancient Egypt.

Assessment of the impact of electronic fiscal devices on compliance and VAT collection in Malawi

Assessment of the impact of electronic fiscal devices on compliance and VAT collection in Malawi

Assessment of the impact of electronic fiscal devices on compliance and VAT collection in Malawi

Authors: James Manuel Kenani (jkenani@mra.mw), Michael Masiya (mmasiya@ataftax.org), Mercy Samantha Njolomole (mnjolomole@mra.mw)

ISSN: 2709-8575
Affiliations: Manager-Tax Policy Analysis & Strategy, Policy Planning & Research Division, Malawi Revenue Authority; Researcher, Research Division, African Tax Administration Forum (ATAF); Manager-Research & Statistics, Policy Planning & Research Division, Malawi Revenue Authority
Source: African Multidisciplinary Tax Journal, 2021 Issue 1, p. 1-21
https://doi.org/10.47348/AMTJ/2021/i1a1

Share

Cite this article

Kenani, JM, Masiya, M and Njolomole, MS
Assessment of the impact of electronic fiscal devices on compliance and VAT collection in Malawi
African Multidisciplinary Tax Journal, 2021 Issue 1, p. 1-21
https://doi.org/10.47348/AMTJ/2021/i1a1

Abstract

The study examined the effectiveness of using electronic fiscal devices (EFDs) in revenue collection and compliance. The study used a quantitative approach for the analysis. Timely filing of tax returns was used as a measure of compliance whereas value-added tax (VAT) revenue collection as a percentage of gross domestic product (GDP) was employed as a measure of revenue collection performance. The data used for the analysis covered July 2005 to June 2019. A sample of 318 taxpayers was used for the analysis of the level of compliance and revenue collection. The sample included a segment of 244 taxpayers using EFDs and 74 taxpayers without EFDs all being small and medium taxpayers. The results indicated that using VAT collection has not increased revenue collection in the period under review as evidenced by a decline after the EFDs were rolled out. The study also found that the mean of growth of VAT revenues in the two periods (pre- and post-EFD implementation) does not reveal any significant difference. We found that taxpayers may be inflating purchases to reduce their tax liability and increase their VAT claims as evidenced by the significance of the change in purchases in pre- and post-EFD periods ‒ the same was evident in sales fluctuations. We further found that the sales-purchases gap is not different between the two periods. In the case of the compliance rate, the findings revealed that EFDs have not been effective in increasing compliance, as shown by a decrease in timely filing of tax returns in the post-EFD era. The study, therefore, concludes that the deployment of EFDs has not resulted in increased VAT collection and compliance during the study period. The study, therefore, recommends that the Authority should consider a system that should pair sales and purchases. Further, the Authority should endeavour to understand the reasons why more taxpayers do not submit returns on time despite having EFDs.

Assessment of the impact of electronic fiscal devices on compliance and VAT collection in Malawi

Analysis of the potential and fiscal effort of the countries of the West African Economic and Monetary Union

Analysis of the potential and fiscal effort of the countries of the West African Economic and Monetary Union

Authors: Larba Issa Kobyagda (kobiss13@yahoo.fr), Kouadio Yves Arnaud Binin (binin_yves@outlook.fr)

ISSN: 2709-8575
Affiliations: Economiste, ancien Secrétaire permament du Comité de politique fiscale du Burkina Faso; Economiste
Source: African Multidisciplinary Tax Journal, 2021 Issue 1, p. 22-41
https://doi.org/10.47348/AMTJ/2021/i1a2

Share

Cite this article

Kobyagda, LI, Binin, KYA
Analysis of the potential and fiscal effort of the countries of the West African Economic and Monetary Union
African Multidisciplinary Tax Journal, 2021 Issue 1, p. 22-41
https://doi.org/10.47348/AMTJ/2021/i1a2

Abstract

This article aimed to analyse the fiscal potential of member countries of the West African Economic and Monetary Union Commission (WAEMU) space. This issue seems to be relevant insofar as fiscal resources are a function of the states’ budget. The method of analysis used in this paper is the stochastic frontier model of Kumbakar, Lien & Hardaker (2014) for the period 1987-2017. The results showed that the tax burden is determined by structural factors and that in most countries the tax potential can be further exploited. Similarly, the tax effort can be improved for a more visible performance in terms of resource mobilisation in the majority of countries. These results can contribute to improving the choice and decisions of the WAEMU Commission on fiscal policies.

A woman’s work is never done: fiscal policy and women’s labour supply in Malawi

A woman’s work is never done: fiscal policy and women’s labour supply in Malawi

Author: Frank Kalizinje (fkalizinje@yahoo.co.uk)

ISSN: 2709-8575
Affiliations: Business Intelligence Analyst & Researcher: Malawi Revenue Authority
Source: African Multidisciplinary Tax Journal, 2021 Issue 1, p. 42-60
https://doi.org/10.47348/AMTJ/2021/i1a3

Abstract

The study sought to identify factors that fiscal policy can target to induce beneficial female labour force participation (FLFP) in formal wage, casual (ganyu) and agricultural labour. To achieve this, the study first used the Multinomial Logit Model on Malawi’s Second Integrated Household Survey dataset (IHS2) to predict the occupational distribution and to test for differences in the factors associated with the choice among the three labour outcomes. This helped to identify channels through which gender-responsive fiscal policies can target and enhance FLFP and in turn uplift women’s welfare. The empirical results revealed that when women are poor, residing in rural areas, not married or are heads of households and are least educated, they are more likely to supply casual and/or agricultural labour compared to formal wage labour. Therefore, to enhance women’s welfare through FLFP, gender-sensitive spending programmes should target women with such characteristics. The study further recommended increased gender-sensitive spending on farm credit and inputs, literacy education, girls’ education and public-works programmes. It further encouraged strict adherence to gender budgeting at national and local government level. To finance these proposals the study suggested introducing a levy on alcohol and tobacco the revenue of which should strictly be used to empower girls and enhance women’s labour supply.

Assessing the impact of ASYCUDA on customs revenue performance: evidence from the Liberia Revenue Authority

Assessing the impact of ASYCUDA on customs revenue performance: evidence from the Liberia Revenue Authority

Authors: Genesis B Kollie (kolliegenesisb@gmail.com), Roosevelt S Prowd (rooseveltprowd@yahoo.com)

ISSN: 2709-8575
Affiliations: Department of Economics, University of Liberia.
Source: African Multidisciplinary Tax Journal, 2021 Issue 1, p. 61-79
https://doi.org/10.47348/AMTJ/2021/i1a4

Abstract

This study sought to explore empirically the impact of an Automated System for Customs Data (ASYCUDA) on customs revenue performance at the Liberia Revenue Authority (LRA). We used monthly time series data sourced from the LRA, the Central Bank of Liberia, and various series of the Harmonized Tariff of Liberia. The data spans from January 2015 to December 2018. We employed the bounds testing approach to the Cointegration and Error Correction Model that is established within the Autoregressive Distributed Lag framework. The results revealed that total trade (Import*Export), goods and services tax (GST) and ASYCUDA positively impact customs revenue performance in both the short and long run while export and inflation were found to negatively affect customs revenue performance in both the short and long run. In addition, an error correction term of -0.837 was found, indicating that 83.7 per cent of the deviation created by shocks in the short run will be corrected in the long run; thus, confirming the existence of a long-run relationship among the variables used. For policy purposes, these findings suggest that ASYCUDA be rolled out to other ports of entry and exit to boost the efficiency of customs revenue generation. Moreover, capacity building should be carried out to complement the effective use of ASYCUDA. We also recommend that policies to reduce inflation be prioritised.

Effects of modern communication channels on taxpayer service experience in Kenya

Effects of modern communication channels on taxpayer service experience in Kenya

Author: Fredricke Bryan Okello (fredricke.okello@kra.go.ke)

ISSN: 2709-8575
Affiliations: Senior Data Analyst
Source: African Multidisciplinary Tax Journal, 2021 Issue 1, p. 80-93
https://doi.org/10.47348/AMTJ/2021/i1a5

Abstract

The objective of this research study was to establish the effect of modern communication channels on taxpayer service experience in Kenya. This was answered using three research questions which revolved around social media, mobile communication and web portals and how each affected taxpayer service experience. The targeted population for the survey were all taxpayers in the Nairobi region who were registered as taxpayers in the iTax system and who form part of the country’s tax base. This comprised the total population for this study. To arrive at the sample for the survey, stratified random sampling was employed. The probit regression results from the analysis of the survey data show that the factors that significantly influence taxpayer service experience in Kenya are the individual’s age, gender, level of education, use of social media, mobile communication and web portals.

Does digitalisation improve the mobilisation of tax revenues in Africa?

Does digitalisation improve the mobilisation of tax revenues in Africa?

Author: Docteur Akouété Paulin Bate (batepaulin@gmail.com)

ISSN: 2709-8575
Affiliations: Office Togolais des Recettes (OTR)
Source: African Multidisciplinary Tax Journal, 2021 Issue 1, p. 94-112
https://doi.org/10.47348/AMTJ/2021/i1a6

Abstract

The objective of this paper is to examine the effect of digitalisation on tax revenue mobilisation in Africa. Using panel data from 40 selected african countries over the period 1980-2017, econometric estimates were implemented using the generalised method of moments. Our results indicated that digitisation has both a positive and significant effect on tax revenue mobilisation in Africa over the study period. They also revealed that economic activity, level of education, financial and industrial development are the channels through which digitalisation affects tax revenue mobilisation in Africa. These results urged policy makers to further promote the digitalisation of African economies for better tax revenue mobilisation. Finally, this study encourages African states to formulate policies with a focus on the factors that should lead to economic growth, human capital formation, financial and industrial development.

Mitigating the cost impact of ICT system failures in tax agencies: lessons from Uganda

Mitigating the cost impact of ICT system failures in tax agencies: lessons from Uganda

Author: Masembe Michael (masembey@gmail.com)

ISSN: 2709-8575
Affiliations: Team leader Tax Education; Uganda Revenue Authority
Source: African Multidisciplinary Tax Journal, 2021 Issue 1, p. 113-132
https://doi.org/10.47348/AMTJ/2021/i1a7

Abstract

Tax administrations that have adopted information and communication technology (ICT) face the challenge of system failures. Exhaustive literature exists on the causes and nature of such downtime or failures. This study investigated the cost of downtime in a tax administration, taking the case of the Uganda Revenue Authority (URA) as a case study, and reviewing and analysing system performance reports and interviews with staff on downtime. The study found that while automation enabled tax compliance, it was vulnerable to system downtime, which affected process efficiencies, reduced revenue yield, lowered staff productivity and raised ICT maintenance costs. Existing systems must therefore be continuously monitored with clear system performance levels in light of any future ICT hiccups. The study concluded by recommending alternative manual processes when ICT processes suffer downtime while prioritising compliance support systems uptime ( for example, payment systems) to other systems during downtime. Overall, the tax administrations must have a business continuity strategy with tested downtime safeguards.

The value-added tax refund problems in developing countries – case of Zimbabwe

The value-added tax refund problems in developing countries – case of Zimbabwe

Author: Passionate Siwela (siwela.passionate@gmail.com)

ISSN: 2709-8575
Affiliations: Tax Auditor, Zimbabwe Revenue Authority
Source: African Multidisciplinary Tax Journal, 2021 Issue 1, p. 133-148
https://doi.org/10.47348/AMTJ/2021/i1a8

Abstract

Refund abuse is especially problematic when implementing value-added tax (VAT). Nevertheless, refunds must be paid promptly to ensure that VAT does not become a cost to business. There is therefore a need to strike a balance between procedures put in place to limit refund fraud opportunities and not causing refund delays. It is against this background that the study sought to investigate the refund processing system in Zimbabwe to highlight potential challenges faced by taxpayers and tax administrators. Evidence was collected by reviewing domestic legislation and other published literature, analysing the administration processes, including administering taxpayers and tax administrators surveys. The study found weaknesses in tax design and administration processes that created opportunities for refund fraud, fraudsters and tax planners taking advantage of the weak structures, taxpayers who fear pursuing their rights (as that will trigger a comprehensive audit), and a general unwillingness of the tax administration to invoke existing tax laws.

Civic pride and tax compliance in Kenya

Civic pride and tax compliance in Kenya

Authors: Clement Otindo (Clement.otindo@kra.go.ke), Racheal Mbaire (Racheal.mbaire@kra.go.ke), Jane Kanina (Jane.kanina@kra.go.ke)

ISSN: 2709-8575
Affiliations: Research Economist
Source: African Multidisciplinary Tax Journal, 2021 Issue 1, p. 149-168
https://doi.org/10.47348/AMTJ/2021/i1a9

Abstract

Every government aspires to foster voluntary tax compliance; thus, the need to understand what citizens think about paying taxes other than taxes being a legal requirement. This paper analysed data collected through a nationwide survey on tax compliance. An ordered probit regression model was employed to examine the relationship between civic pride and tax compliance in Kenya. The findings indicated that tax compliance pertains to the relationship between individuals and the state. Individuals who are proud to be Kenyan and have faith in both the Kenya Revenue Authority (KRA) and the government depicted higher levels of compliance than those who were not proud and did not have faith in the institutions. Other factors that were found to significantly influence voluntary tax compliance in Kenya included age, gender, satisfaction with democracy, corruption in government and a fair tax system. Therefore, to improve voluntary tax compliance, the government and tax administration should adopt strategies aimed at increasing taxpayers’ confidence in the system. This include improved service delivery to the citizenry especially health and education, fair and equitable distribution of resources, fair treatment to all, eradication of corruption and having a fair tax system.