“Best Practices” Under Influence: Political Ideology, Tax Design and Mining Rent Sharing in the Copper Industry

by | Aug 6, 2026 | AMTJ, AMTJ 2026 I1

“Best Practices” Under Influence: Political Ideology, Tax Design and Mining Rent Sharing in the Copper Industry

Authors: Isaac Amedanou, Yannick Bouterige & Bertrand Laporte

ISSN: 2709-8575
Affiliations: PhD; Lecturer, Université Clermont Auvergne CNRS IRD CERDI, 26 Avenue Léon Blum, 63008 Clermont-Ferrand; Research Associate, FERDI, 63 Boulevard François Mitterrand, 63000 Clermont-Ferrand; Professor, Université Clermont Auvergne CNRS IRD CERDI, 26 Avenue Léon Blum, 63008 Clermont-Ferrand
Source: African Multidisciplinary Tax Journal, Volume 6, Issue 1 (2026)
https://doi.org/10.47348/AMTJ/V5/i1a13

Abstract

Our study addresses the issue of tax design and rent-sharing for the main copper-producing countries in Africa and Latin America. We use an original database to construct our mining tax policy indicator, and combine it with four other databases to study its determinants. The de jure average effective tax rate (AETR) is calculated with a discounted cash-flow model applied to a representative copper mine under each country-year tax regime. We then estimate pooled ordinary least squares models with year fixed effects and heteroskedasticity-robust standard errors. We pay particular attention to forms of governance, the broader political context and political party affiliation, to explain mining tax policies. Our main results indicate that democratic regimes are more likely to capture a larger share of the rent compared to autocratic ones. Beyond regime type, the institutional setting itself plays a critical role in shaping rent distribution, as does transparency. Evidence also suggests that left-wing governments capture a larger share of the rent compared to right-wing ones. Finally, these findings contribute to the social anthropology literature on ‘travelling models’, which are designed by international experts based on supposedly universal mechanisms.

Governance and Tax Revenue Mobilisation in Benin

by | Aug 6, 2026 | AMTJ, AMTJ 2026 I1

Governance and Tax Revenue Mobilisation in Benin

Authors: Hounmenou Mahoutondji Jonas & Honlonkou Albert N’lédji

ISSN: 2709-8575
Affiliations: Chercheur /Economètre à la Direction Générale des Impôts (DGI) du Bénin ; Doctorant affilié au Laboratoire d’Economie des Systèmes Socio-Ecologiques et de la Population (LESEP), UAC, Bénin; Maitre de Conférences Agrégé des Facultés de Science Economique (CAMES) Professeur d’Economie à l’UAC, Bénin
Source: African Multidisciplinary Tax Journal, Volume 6, Issue 1 (2026), p. 320–339
https://doi.org/10.47348/AMTJ/V6/i1a14

Abstract

In order to finance their various development programmes, revenue mobilisation has become one of the major challenges facing African countries in general, and Benin in particular. The aim of this paper is to analyse the impact of governance on tax revenue in Benin. In theory, good governance is supposed to promote an improvement in the level of revenue mobilisation. This hypothesis is tested empirically using secondary data from the World Bank covering the period from 1970 to 2023. The results obtained using the dynamic approach based on the error-correction model showed that economic and political governance have a positive impact on tax revenue mobilisation in Benin. Furthermore, institutional governance does not currently appear to have an impact on revenue mobilisation, which could be explained by the persistent weakness of this indicator throughout the period analysed.

Examining the Convergence of Fiscal Effort Among Municipal Administrations in Benin

by | Aug 6, 2026 | AMTJ, AMTJ 2026 I1

Examining the Convergence of Fiscal Effort Among Municipal Administrations in Benin

Authors: Calixe B. Alakonon, Alastaire S. Alinsato & Laurent M. Hounsa

ISSN: 2709-8575
Affiliations: Public Economics Laboratory, University of Abomey-Calavi, Benin; Public Economics Laboratory, University of Abomey-Calavi, Benin; Institut National de la Statistique et de la Démographie, Benin
Source: African Multidisciplinary Tax Journal, Volume 6, Issue 1 (2026), p. 340–362
https://doi.org/10.47348/AMTJ/V6/i1a15

Abstract

One of the challenges of successful decentralisation is the local administrations’ ability to efficiently mobilise tax revenue. This paper aims to analyse the convergence of municipal administrations’ tax effort in Benin. To address this issue, the paper uses a three-stage stochastic frontier model developed by Kumbhakar et al (2014) on the one hand, and on the other hand, a dispersion analysis was carried out. The data used are panel data from Benin’s seventy-seven (77) municipalities over the period from 2008 to 2020; they are drawn from the statistics of Benin’s National Commission for Local Finances (CONAFIL). The results show that the temporary tax effort (TER) accounts for 67.5%, the permanent tax effort (KHTE) accounts for 25.4%, and the average overall tax effort (OTE) for Benin’s municipalities accounts for 17.3%. Furthermore, the results show that there is little convergence in tax effort amongst municipalities. Finally, it is observed that resource transfers received by municipalities, population density and the municipality’s status have a significant negative impact on the municipalities’ tax effort. These results suggest the need to strengthen both the quantity and quality of staff. Performance criteria should be introduced for access to central Government grants, and experience-sharing between municipalities in terms of tax collection strategies.

Taxation in the Digital Economy and the Challenges of the Mozambican Tax System

by | Aug 6, 2026 | AMTJ, AMTJ 2026 I1

Taxation in the Digital Economy and the Challenges of the Mozambican Tax System

Authors: Milton Acácio Langa, Gilberto Leopoldo de Mata Solomone, Jerónimo Paulo Uamba & Manuel Augusto Franque Bento

ISSN: 2709-8575
Affiliations:Instituto Superior de Contabilidade e Auditoria de Moçambique (ISCAM) Rua John Issa nº 93. Maputo, Mozambique; Instituto Superior de Contabilidade e Auditoria de Moçambique (ISCAM) Rua John Issa nº 93. Maputo, Mozambique; Instituto Superior de Contabilidade e Auditoria de Moçambique (ISCAM) Rua John Issa nº 93. Maputo, Mozambique; Autoridade Tributária de Moçambique Avenida 25 de Setembro Nº 1235 · 21 344 200 Maputo, Mozambique
Source: African Multidisciplinary Tax Journal, Volume 6, Issue 1 (2026), p. 363–392
https://doi.org/10.47348/AMTJ/V6/i1a16

Abstract

This study analyzes the Taxation of the Digital Economy (TED), identifies the main challenges faced by the Mozambican Tax System (SFM) (2023–2025), examines the relevance of the connecting factors to TED, and proposes improvements to the SFM to ensure tax fairness and prevent competitive asymmetries. A mixed-methods approach was used–qualitative, descriptive, and exploratory–through semi-structured interviews with two Mozambican Tax Authority (AT) officers. Content analysis was applied; for the quantitative component, an online questionnaire was administered to 163 individuals, and statistical analyses were used (descriptive statistics, Chi-square Test, Student’s T-test, ANOVA, principal component analysis, cluster analysis, and discriminant analysis). The results revealed limited tax collection capacity due to gaps in legislation, a lack of connection criteria, insufficient technological integration, and difficulties in tracking cross-border digital transactions, despite the growth of the digital economy (EcD) in Mozambique. It is concluded that reforms are needed in the SFM for cross-border digital taxation, to strengthen technology in tax administration, and to implement international cooperation strategies. The study contributes to the literature on cross-border digital taxation in African contexts and offers practical implications for the formulation of tax policies in Mozambique.

Predicting Customs Fraud Using Machine Learning and Mirror Analysis in Togo

Predicting Customs Fraud Using Machine Learning and Mirror Analysis in Togo

by | Jul 3, 2025 | AMTJ, AMTJ 2025 I1

Predicting Customs Fraud Using Machine Learning and Mirror Analysis in Togo

Authors: Pouwemdéou Tchila, Komlan Kawa Agbanho and Abalo Bouwe

ISSN: 2709-8575
Affiliations: Docteur en sciences économiques, Data scientiste, Chef division analyse risques et suiviévaluation, Office Togolais des Recettes & Chercheur associé au CREAMO (Université de Lomé); Docteur en sciences économiques, Inspecteur des Douanes, Chef section brigade à la Division des Opérations Douanières de Kwadjoviakopé de l’Office Togolais des Recettes; Master en Statistiques & Mathématiques, Data scientiste, Chargé de l’analyse des risques et de la programmation fiscale, Office Togolais des Recettes
Source: African Multidisciplinary Tax Journal, Volume 5, Issue 1 (2025), p. 1–26
https://doi.org/10.47348/AMTJ/V5/i1a1

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Tchila P; Agbanho KK; Bouwe A
Predicting Customs Fraud Using Machine Learning and Mirror Analysis in Togo
African Multidisciplinary Tax Journal Volume 5, Issue 1 (2025) p. 1–26
https://doi.org/10.47348/AMTJ/V5/i1a1

 

Abstract

Customs fraud is an inherent phenomenon of customs administrations and is most often responsible for undermining customs revenue collection. In an attempt to combat this phenomenon, customs administrations, particularly in developing countries, often conduct extensive and unstructured audits. This is not conducive to the fluidity of international trade. The objective of this study is to analyse the extent to which the use of machine learning and mirror analysis improves the identification of customs fraud, while preserving the objective of revenue mobilisation. Using data from the Togolese Revenue Authority and COMTRADE, the findings indicate that mirror analysis and machine learning can better enhance customs fraud detection. To this end, the study recommends the use of these tools in fraud detection.

Predicting Customs Fraud Using Machine Learning and Mirror Analysis in Togo

Understanding the Tax Payment Compliance of Companies: Evidence from Eswatini

by | Jul 3, 2025 | AMTJ, AMTJ 2025 I1

Understanding the Tax Payment Compliance of Companies: Evidence from Eswatini

Authors: Phindile T Masuku, Dr Fabrizio Santoro and Ziyanda T Dlamini

ISSN: 2709-8575
Affiliations: Manager, Research, Strategy and Statistics Division at the Eswatini Revenue Service; Research Fellow, Institute of Development Studies; Economic Analyst, Research, Strategy and Statistics Division at the Eswatini Revenue Service
Source: African Multidisciplinary Tax Journal, Volume 5, Issue 1 (2025), p. 27–50
https://doi.org/10.47348/AMTJ/V5/i1a2

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Masuku PT; Dr Santoro F, Dlamini ZT
Understanding the Tax Payment Compliance of Companies: Evidence from Eswatini
African Multidisciplinary Tax Journal Volume 5, Issue 1 (2025) p. 27–50
https://doi.org/10.47348/AMTJ/V5/i1a2

 

Abstract

This paper investigates corporate income tax (CIT) payment compliance among corporations in Eswatini, an underexplored area critical for revenue-constrained low and middle-income countries. Using a unique administrative dataset (2017–2022), we analyse factors driving timely and full tax payments. We combine descriptive analysis with a more robust Heckman selection model to address sample selection bias. Results show that, while 82% of filed returns included payments, only 55% were fully compliant, and 42% were late. Compliance was higher among larger firms and those in urban tertiary sectors, while smaller and rural firms frequently overpaid, potentially due to penalties. Electronic payments exhibited the highest compliance, whereas mobile and cash payments lagged. Regression analysis highlights company size, provisional tax filings and electronic payments as key compliance predictors. This study contributes to the tax compliance literature with actionable insights for revenue authorities, from the simplification of tax processes for smaller firms to the larger implementation of electronic tax payments.