scholarly journals Tax Expenditure Reporting and Domestic Revenue Mobilization in Africa

2021 ◽  
pp. 173-193
Author(s):  
Agustin Redonda ◽  
Christian von Haldenwang ◽  
Flurim Aliu
Keyword(s):  
Government Expenditure ◽  
African Countries ◽  
Tax Expenditures ◽  
The World ◽  
Tax Expenditure ◽  
First Results ◽  
Policy Objectives ◽  
Expenditure Reporting ◽  
Main Portion ◽  
Ongoing Project

AbstractThe use of tax expenditures (TEs) is an important fiscal practice that is often overlooked in public spending debates. The fiscal cost as well as the lack of effectiveness of TEs can be significant. This chapter describes the state of TE reporting across the world, focusing on Africa. It begins by explaining in detail what TEs are and what their role in government expenditure is. It proceeds by offering examples of the fiscal cost of these provisions, their (in)effectiveness, and the reasons why they are often hard to remove. The main portion of the chapter focuses on the lack and inconsistency of TE reporting. The chapter provides the first results of the “Global Tax Expenditures Database” (GTED), an ongoing project aiming to increase transparency and boost research in the TE field. The GTED reveals that over 64% of African countries do not provide any information on their TEs, while most of the countries that do report on TEs leave out important information such as the policy objectives and beneficiaries of those provisions. Lastly, using the available data, the chapter reports that, on average, TEs in African countries account for 2.8% of GDP and 17.8% of total tax revenue, and being as high as 7.8% (in Senegal) and 58.4% (in Mauritania), respectively.

Towards a Tangible Philosophy through Design

2019 ◽  
Vol 2 (1) ◽  
Author(s):  
Jelle VAN DIJK ◽  
Jonne VAN BELLE ◽  
Wouter EGGINK
Keyword(s):  
Digital Age ◽  
Promising Method ◽  
Design Approach ◽  
The World ◽  
First Results

The combined philosophy and design approach called Philosophy-through-Design (PtD) is proposed using an exemplary project about being-in-the-world in the digital age. PtD is a practical way to do philosophy through designing interventions, and involves various people in the exploration of philosophical concepts. It stems from the overlapping questions found in philosophy and design regarding human-technology interaction. By intertwining both, they benefit from describing, understanding and proposing human-technology interactions to unfold new questions and perspectives. In the exemplary project, being-in-the-world refers to a way of being that is embodied, active, open-ended and situational, based on the phenomenological and embodied theories of Tim Ingold. This concept questions what it means to be human in the digital age and how our lives with technology are built. The first results show the process of weaving together observation, creation and reflection, which presents Philosophy-through-Design as a promising method for designers to practice a tangible philosophy.

Exploring the World Trade Organisation's Trade and Environment/Public Health Jurisprudence as a Model for Incorporating a Trade–Labour Linkage into the Organisation's Multilateral Trade Regime: Should African Countries Accept a Policy Shift?

2017 ◽  
Vol 25 (1) ◽  
pp. 47-65
Author(s):  
Tapiwa V. Warikandwa ◽  
Patrick C. Osode
Keyword(s):  
Public Health ◽  
Developing Countries ◽  
World Trade ◽  
African Countries ◽  
Trade Regime ◽  
Multilateral Trade ◽  
Appellate Body ◽  
The World ◽  
Labour Standards ◽  
The Impact

The incorporation of a trade-labour (standards) linkage into the multilateral trade regime of the World Trade Organisation (WTO) has been persistently opposed by developing countries, including those in Africa, on the grounds that it has the potential to weaken their competitive advantage. For that reason, low levels of compliance with core labour standards have been viewed as acceptable by African countries. However, with the impact of WTO agreements growing increasingly broader and deeper for the weaker and vulnerable economies of developing countries, the jurisprudence developed by the WTO Panels and Appellate Body regarding a trade-environment/public health linkage has the potential to address the concerns of developing countries regarding the potential negative effects of a trade-labour linkage. This article argues that the pertinent WTO Panel and Appellate Body decisions could advance the prospects of establishing a linkage of global trade participation to labour standards without any harm befalling developing countries.

The Use of Social Media by the Botswana Government and Governance of Liquid Communication

Mousaion ◽  
2019 ◽  
Vol 37 (1) ◽  
Author(s):  
Tshepho Lydia Mosweu
Keyword(s):  
Social Media ◽  
Customer Service ◽  
Community Involvement ◽  
Media Content ◽  
Service Access ◽  
Communication Tool ◽  
African Countries ◽  
The World ◽  
The Government ◽  
Use Of Social Media

Social media as a communication tool has enabled governments around the world to interact with citizens for customer service, access to information and to direct community involvement needs. The trends around the world show recognition by governments that social media content may constitute records and should be managed accordingly. The literature shows that governments and organisations in other countries, particularly in Europe, have social media policies and strategies to guide the management of social media content, but there is less evidence among African countries. Thus the purpose of this paper is to examine the extent of usage of social media by the Botswana government in order to determine the necessity for the governance of liquid communication. Liquid communication here refers to the type of communication that goes easily back and forth between participants involved through social media. The ARMA principle of availability requires that where there is information governance, an organisation shall maintain its information assets in a manner that ensures their timely, efficient and accurate retrieval. The study adopted a qualitative case study approach where data were collected through documentary reviews and interviews among purposively selected employees of the Botswana government. This study revealed that the Botswana government has been actively using social media platforms to interact with its citizens since 2011 for increased access, usage and awareness of services offered by the government. Nonetheless, the study revealed that the government had no official documentation on the use of social media, and policies and strategies that dealt with the governance of liquid communication. This study recommends the governance of liquid communication to ensure timely, efficient and accurate retrieval when needed for business purposes.

Crowdsourcing Covid-19 signals in sub-Saharan Africa: Leveraging digital contributor networks for participatory surveillance of Covid-19 symptoms and deaths (Preprint)

2020 ◽  
Author(s):  
Ngozi A Erondu ◽  
Sagal A Ali ◽  
Mohamed Ali ◽  
Schadrac C Agbla
Keyword(s):  
Public Health ◽  
Sub Saharan Africa ◽  
Specific Information ◽  
Surveillance Systems ◽  
Health Seeking ◽  
African Countries ◽  
Cross Sectional Survey ◽  
Local Networks ◽  
The World ◽  
Sub Saharan

BACKGROUND In sub-Saharan Africa, underreporting of cases and deaths has been attributed to various factors including, weak disease surveillance, low health-seeking behaviour of flu like symptoms, and stigma of Covid-19. There is evidence that SARS-CoV-2 spread mimics transmission patterns of other countries across the world. Since the Covid-19 pandemic has changed the way research can be conducted and in light of restrictions on travel and risks to in-person data collection, innovative approaches to collecting data must be considered. Nearly 50% of Africa’s population is a unique mobile subscriber and it is one of the fastest growing smart-phone marketplaces in the world; hence, mobile phone platforms should be considered to monitor Covid-19 trends in the community. OBJECTIVE We demonstrate the use of digital contributor platforms to survey individuals about cases of flu-like symptoms and instances of unexplained deaths in Ethiopia, Kenya, Nigeria, Somalia, and Zimbabwe. METHODS Rapid cross-sectional survey of individuals with severe flu and pneumonia symptoms and unexplained deaths in Ethiopia, Kenya, Nigeria, Somalia and Zimbabwe RESULTS Using a non-health specific information platform, we found COVID-19 signals in five African countries, specifically: •Across countries, nearly half of the respondents (n=739) knew someone who had severe flu or pneumonia symptoms in recent months. •One in three respondents from Somalia and one in five from Zimbabwe respondents said they knew more than five people recently displaying flu and/or pneumonia symptoms. •In Somalia there were signals that a large number of people might be dying outside of health facilities, specifically in their homes or in IDP or refugee camps. CONCLUSIONS Existing digital contributor platforms with local networks are a non-traditional data source that can provide information from the community to supplement traditional government surveillance systems and academic surveys. We demonstrate that using these distributor networks to for community surveys can provide periodic information on rumours but could also be used to capture local sentiment to inform public health decision-making; for example, these insights could be useful to inform strategies to increase confidence in Covid19 vaccine. As Covid-19 continues to spread somewhat silently across sub-Saharan Africa, regional and national public health entities should consider expanding event-based surveillance sources to include these systems.

TAX EXPENDITURE REPORTING—A COMMENT

1987 ◽  
Vol 40 (2) ◽  
pp. 255-257
Author(s):  
JON DAVID VASCHE
Keyword(s):  
Tax Expenditure ◽  
Expenditure Reporting

scholarly journals Trapped Between Two Pandemics: Domestic Violence Cases Under COVID-19 Pandemic Lockdown: A Scoping Review

2021 ◽  
pp. 0272684X2110221
Author(s):  
Endurance Uzobo ◽  
Aboluwaji D Ayinmoro
Keyword(s):  
South Africa ◽  
Domestic Violence ◽  
Scoping Review ◽  
Literature Search ◽  
Web Of Science ◽  
Biomed Central ◽  
Inclusion Criteria ◽  
African Countries ◽  
The World ◽  
The Government

Background As it is common with the most devastating events in the world, women always seem to be at the most disadvantage position. This situation manifested during the period of COVID-19 lockdown throughout the world and Africa in particular. The purpose of this study is to explore Domestic Violence (DV) cases in African during the COVID-19 lockdown. Methods Data for this study were gleaned from an electronic literature search using various databases PubMed and BioMed Central, Web of Science, etc. Key search words were gender DV during and after COVID-19. A total of 68 records were identified during the search. However, only 46 of these sources met the inclusion criteria. Results From the review done in selected African countries which include Egypt, South Africa, Kenya, Nigeria, Ghana and Zimbabwe; it was discovered that COVID-19 lockdown across these countries worsens the already existing cases of DV. The study also noted that generally, the response of the government has been very poor in terms of dealing with DV cases in the period of COVID-19 lockdown. Conclusion The study concluded that despite the failures of government in tackling the DV pandemics, NGOs have been very active in championing the cause of those violated while also trying to provide succour to victims. Thus, the study recommended that countries in Africa need to join international initiatives in prioritising DV cases while trying to deal with the virus itself. Thus, one disease should not be traded for another.

Time to Reduce Complexity in a Data-Driven Regulatory Agenda – Perspectives on the MiFID II Best Execution Regime

2020 ◽  
Vol 17 (6) ◽  
pp. 692-725
Author(s):  
Peter Krüger Andersen
Keyword(s):  
Vertical Integration ◽  
Financial Regulation ◽  
Global Market ◽  
Data Consistency ◽  
Data Driven ◽  
The World ◽  
Policy Objectives ◽  
Sufficient Degree ◽  
Best Execution ◽  
To Come

The revised Markets in Financial Instruments Directive and Regulation (the MiFID II regime)See Directive 2014/65/EU (MiFID II) and Regulation (EU) 600/2014 (MiFIR). is one of the most comprehensive reforms of market structural and investor protection regimes the world has yet seen. The MiFID II regime will affect the European – and likely the global – market structure for years to come. Based on relevant perspectives from the revised best execution regime under MiFID II, this article suggest that it is time to reduce complexity. It is argued that unless a sufficient degree of horizontal and vertical integration of the best execution regulation takes place, the policy objectives cannot be reached. Further, it is argued that the significant data exercise that comes with the new rules only serves end-investors if a sufficient level of data consistency can be achieved. From this outset, the article emphasises the increased importance of data in today’s EU financial regulation. The article includes relevant comparisons to the equivalent US rules on best execution.

WALIS - Towards a global database of Last Interglacial sea-level proxies.

2021 ◽  
Author(s):  
Alessio Rovere ◽  
Deirdre Ryan ◽  
Matteo Vacchi ◽  
Alexander Simms ◽  
Andrea Dutton ◽  
...  
Keyword(s):  
Sea Level ◽  
Research Council ◽  
Geological Data ◽  
Sea Level Changes ◽  
Last Interglacial ◽  
Global Database ◽  
The World ◽  
First Results ◽  
Data Points ◽  
The Subject

<p>The standardization of geological data, and their compilation into geodatabases, is essential to allow more coherent regional and global analyses. In sea-level studies, the compilation of databases containing details on geological paleo sea-level proxies has been the subject of decades of work. This was largely spearheaded by the community working on Holocene timescales. While several attempts were also made to compile data from older interglacials, a truly comprehensive approach was missing. Here, we present the ongoing efforts directed to create the World Atlas of Last Interglacial Shorelines (WALIS), a project spearheaded by the PALSEA (PAGES/INQUA) community and funded by the European Research Council (ERC StG 802414). The project aims at building a sea-level database centered on the Last Interglacial (Marine Isotope Stage 5e, 125 ka), a period of time considered as an "imperfect analog" for a future warmer climate. The database is composed of 17 tables embedded into a mySQL framework with a total of more than 500 single fields to describe several properties related to paleo sea-level proxies, dated samples and metadata. In this presentation, we will show the first results of the global compilation, which includes nearly 2000 data points and will discuss its relevance in answering some of the most pressing questions related to sea-level changes in past warmer worlds. </p>

Power Lies in the Barrel of a Gun: Diplomacy Without Strategic Military Capability Is Futile

2021 ◽  
Vol 20 (1-2) ◽  
pp. 77-99
Author(s):  
Moorosi Leshoele
Keyword(s):  
The United States ◽  
United Nations Security Council ◽  
African Countries ◽  
Military Capability ◽  
Black Africa ◽  
Mineral Wealth ◽  
The World ◽  
Long Time ◽  
History Of ◽  
Pipe Dream

Abstract The United States of America invests heavily on their military capability and it is estimated that it spends, alone, approximately 40 per cent of what the whole world spends on military. Four of the other super powers that make up the five permanent members of the United Nations Security Council (UN-SC) also spend a significant percentage of their national budgets on military. Chinweizu has for a long time argued that Africa needs a well-resourced African Standby Force (or the Black Africa League) that will protect the interests of the continent so as to prevent the history of Africans enslavement and colonialism repeating itself. This article seeks to analyse Africa’s investment on its military defense capability vis-à-vis the five permanent members of the UN-SC and North Korea, by critiquing two case studies of two of the continent’s economic giants – South Africa and Egypt. Realist and Sankofa perspectives are used as the prisms through which the article was researched. In line with Chinweizu’s observation, the article argues that without serious political will and dedication to building Africa’s nuclear weapons capability and ensuring that Africa is economically self-reliant, diplomatic engagements with the rest of the world as (un)equal partners will remain a pipe dream and the looting of Africa’s mineral wealth will continue unabated. It is clear that given the reality of the African Holocust if African countries fail to collectively defend themselves, Africa will continue to be a political football for the rest of the world.

scholarly journals Performance analysis of both sex marathon runners ranked by IAAF

2018 ◽  
Vol 20 (2) ◽  
pp. 182-189
Author(s):  
Anselmo José Perez ◽  
Adilson Marques ◽  
Kamilla Bolonha Gomes
Keyword(s):  
Performance Analysis ◽  
Black Community ◽  
International Association ◽  
Lower Percentage ◽  
Economic Independence ◽  
World Record ◽  
African Countries ◽  
Marathon Runners ◽  
The World ◽  
World Records

Running a marathon has become the motivation to achieve success and economic independence for athletes, mainly from African countries. This feeling is more evident among the black community, considering that they have been presenting better results than white athletes. The objective of the study was to analyse the ranking of marathon runners around the world, in the last 15 years considering: 1) nationality; 2) best average time of the 100 best classified runners from the Top 100, Top 50, Top 25, Top 10 and Top 3. An analysis was made to the ranking available on the International Association of Athletics Federations (IAAF) website, for the 100 best world results for both sexes, focusing on records from 2000 to 2014. The analysis was subdivided into ranking groups (Top 3, 10, 25, 50 and 100), resulting in 3000 records. African runners, Kenyan and Ethiopian, dominate the male ranking representing 70% of the total of runners in Top 100, keeping this proportion up to Top 3. African runners, Kenyan and Ethiopian, dominate the male ranking representing 70% of the total of runners in Top 100, keeping this proportion up to Top 3. The same is observed for females, however with a significantly lower percentage (34%), with Japanese, Ethiopian and Kenyan (17%) and an English athlete as the world record. The average time of a marathon has been decreasing in males more than in female competitions, both in Top 3 and Top 10, however still presenting a large gap from world records. 

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