scholarly journals Business Visibility and Taxation in Northern Cameroon

2010 ◽  
Vol 53 (2) ◽  
pp. 149-175 ◽  
Author(s):  
José-María Muñoz
Keyword(s):  
Business Practice ◽  
The Other ◽  
Sub Saharan Africa ◽  
State Control ◽  
Tax Effort ◽  
Northern Cameroon ◽  
Sub Saharan ◽  
The One

Abstract:Through an analysis of the taxation of business activities in Adamaoua Province, Cameroon, this article aims to provide ethnographic substance to current debates about the “tax effort” in sub-Saharan Africa. Although the current mission of the tax authorities to identify all potential taxpayers and track their locations, movements, and activities is often presented in the context of nationwide reform and a commitment to making all taxable enterprises visible, a close examination of the government's practices reveals other factors at work. The case of cattle traders in particular shows that taxation policies in Adamaoua today are based on an interplay between, on the one hand, modes of state control and levels of administrative ef-ficiency, and on the other, longstanding repertoires of business practice and idioms of documentation.

scholarly journals Ethical Issues in Indigenous Archaeology: Problems with Difference and Collaboration

2019 ◽  
Vol 2 (3) ◽  
pp. 34-43 ◽  
Author(s):  
Alfredo González-Ruibal
Keyword(s):  
Ethical Issues ◽  
The Other ◽  
Sub Saharan Africa ◽  
Southern Europe ◽  
Indigenous Archaeology ◽  
Personal Experiences ◽  
Sub Saharan ◽  
The One ◽  
Relationship Of ◽  
The Relationship

The critique of archaeology made from an indigenous and postcolonial perspective has been largely accepted, at least in theory, in many settler colonies, from Canada to New Zealand. In this paper, I would like to expand such critique in two ways: on the one hand, I will point out some issues that have been left unresolved; on the other hand, I will address indigenous and colonial experiences that are different from British settler colonies, which have massively shaped our understanding of indigeneity and the relationship of archaeology to it. I am particularly concerned with two key problems: alterity – how archaeologists conceptualize difference – and collaboration – how archaeologists imagine their relationship with people from a different cultural background. My reflections are based on my personal experiences working with communities in southern Europe, Sub-Saharan Africa and South America that differ markedly from those usually discussed by indigenous archaeologies.

Ethical systems, African

2018 ◽  
Author(s):  
K. Anthony Appiah
Keyword(s):  
The Other ◽  
Sub Saharan Africa ◽  
Aesthetic Evaluation ◽  
Ethical Thought ◽  
Wide Range ◽  
Political Traditions ◽  
Christian Missionary ◽  
Sub Saharan ◽  
The One ◽  
Ethical Systems

Ethical thought in sub-Saharan Africa grows largely out of traditions that are communalistic, not based in individual consent, anti-universalizing, naturalistic, and humanist. Within such thought, the general vocabulary of evaluation, like such English words as ‘good’ and ‘bad’, does not strongly differentiate between narrow moral assessments, on the one hand, and technical or aesthetic evaluation on the other. This is true of places where Islam has been present for many centuries. The substantial exposure, in the colonial and postcolonial periods, to European moral ideas (both through various forms of Christian missionary evangelism and as a result of contact with secular moral and political traditions from elsewhere), along with the changes produced by the modern economy, have produced a wide range of ethical ideas. However, the residue of precolonial ethical theory remains the most distinctive, if not always the most important, component and is the main topic of this entry.

scholarly journals Historicity of personal names in Tanzania: the case of the names in the Rombo-Chagga community in Kilimanjaro

2020 ◽  
Vol 2 (13) ◽  
pp. 100-121
Author(s):  
Amani Lusekelo ◽  
Victor Mtenga
Keyword(s):  
The Other ◽  
Sub Saharan Africa ◽  
Economic Activities ◽  
Historical Events ◽  
Personal Names ◽  
The Family ◽  
History Of ◽  
Sub Saharan ◽  
The One ◽  
Naming Practices

The history of African societies, which are mostly oral, could be deciphered through onomastics. This is possible because naming practices, which are elaborate, and personal names, which are meaningful, are cherished in African communities. In most cases, the circumstances at birth, which split into several strands, dictate the choice of the name by the name-givers. Naming practice is an elaborate phenomenon amongst the Rombo-Chagga people of Kilimanjaro in Tanzania on two grounds. On the one hand, clan names are associated with Chagga calendar and socio-economic activities, e.g. Mkenda „born during unlucky days‟. On the other hand, home-names reveal circumstances at birth and historical events within the family and beyond, e.g. Ndekir‟yo„I am cured‟. In addition, amongst the Bantu speaking communities in Sub-Saharan Africa, naming practices have been influenced by Christianization, Islamicization and colonization. The personal names of the Rombo-Chagga people reveal the strands of religious (formal) names and foreign (English or Kiswahili) names, e.g. Barakaeli „God-bless‟.Keywords: Ethnohistory, Personal names, Language-in-contact, Rombo-Chagga, Tanzania

Economic freedom and tax revenue performance in sub-Saharan Africa

2018 ◽  
Vol 16 (4) ◽  
pp. 610-638 ◽  
Author(s):  
James Oladapo Alabede
Keyword(s):  
Capita Income ◽  
Economic Freedom ◽  
Sub Saharan Africa ◽  
Tax Revenue ◽  
Traditional Theory ◽  
Per Capita Income ◽  
Content Type ◽  
Tax Effort ◽  
Per Capita ◽  
Sub Saharan

Purpose This study aims to expand the conventional tax effort model to incorporate relevant economic freedom variables to investigate whether economic freedom fosters tax revenue performance in `sub-Saharan Africa (SSA). Design/methodology/approach This study uses data from 42 countries across the four sub-regions of SSA from the period 2005 to 2012 with 252 year-country observations in an unbalanced panel method. The data were statistically treated using feasible generalised least square (FGLS) and panel-corrected standard errors (PCSE) estimate techniques. Findings The findings are twofold. First, the principal finding of the study suggests that economic freedom promotes tax revenue performance. Precisely, the FGLS analysis indicates that property rights freedom, freedom from corruption and investment freedom, as well as the composite economic freedom, exerted positive significant impact on tax revenue performance. This implies that country, which attained high degree of economic freedom, is likely to have higher tax-to-GDP ratio than a country with low level of economic freedom. Secondly, the results of most conventional variables conform to the prediction in the traditional theory except per capita income. Specifically, agriculture share in GDP and per capita income indicate negative significant relationship with tax revenue performance. Originality/value Because little is known empirically about the connection between economic freedom and tax revenue performance, this study extended the conventional tax effort model to incorporate the economic freedom to bridge the knowledge gap due to the absence of empirical evidence on the relationship between economic freedom and tax effort.

scholarly journals Evolution of Corruption in Sub-Saharan Africa - from Nkruma to Mutharika The 2nd

2015 ◽  
Vol 4 (1) ◽  
pp. 87-112
Author(s):  
Mavhungu Abel Mafukata
Keyword(s):  
Law Enforcement ◽  
Public Service ◽  
The Other ◽  
Sub Saharan Africa ◽  
Bureaucratic Corruption ◽  
Other Hand ◽  
Key Informant ◽  
Sub Saharan ◽  
Public Views ◽  
Development Prospects

Since Sub-Saharan Africa's first independence in Ghana, the region has experienced massive and costly political and bureaucratic corruption within public service and administration. The causes of the corruption, its nature and form are wide and intertwined. In Sub-Saharan Africa, efforts to curb corruption have failed to discard it. The paper focused on the period from Nkruma in Ghana to Mutharika the 2nd in Malawi. This paper reviewed existing literature on political and bureaucratic corruption in Sub-Saharan Africa while on the other hand the paper employed key informant interviews to gather the required data to investigate, analyse and profile the genesis and evolution of corruption in Sub-Saharan Africa. The key informant interviews were employed to solicit public views and opinion from nineteen key informant participants (n=19) selected from 11 countries in Sub-Saharan Africa. The paper found that corruption is legendary; has entrenched itself to becoming some sort of culture in the region, and has become the most difficult socio-economic challenge to resolve in the region despite the various anti-corruption efforts employed by stakeholders to curb it. It emerged through the study that law-enforcement efforts against corruption need some reinforcement in order to be effective and eficient in uprooting corruption in the region. If Sub-Saharan Africa fails to address its corruption challenge, its development prospects would seriously curtailed.

scholarly journals Predictive policing: Utopia or dystopia? On attitudes towards the use of big data algorithms for law enforcement

2020 ◽  
Author(s):  
Fernando Miró Llinares
Keyword(s):  
Law Enforcement ◽  
Main Part ◽  
Scientific Evidence ◽  
The Other ◽  
State Control ◽  
Legal Decisions ◽  
Technological Revolution ◽  
Predictive Policing ◽  
Predictive Algorithms ◽  
The One

The use of predictive AI tools to improve decision-making in relation to crime prevention and investigation is a reality. They are being implemented almost before we fully understand how they work, while we make relevant legal decisions that may determine the progress of the technology, and long before we can predict their full impact. This paper addresses the attitudes towards this technological revolution applied to criminal justice, focusing in particular on its use by police. The first section summarises and describes the techniques and technologies that make up predictive policing. Subsequently, the main part of the study analyses the attitudes with which this technology has been received. These range from the optimism of those who defend its immediate implementation as a way to improve police objectivity and efficiency, to the pessimism of those who see its use as strengthening a dystopia of state control and surveillance. Two apparent extremes that correspond to the transition from optimism to technological pessimism of the twentieth century. The article concludes with a defence of a realistic, critical and informed view of the use of these predictive algorithms. A vision that, on the one hand, accepts that there are no neutral technologies, yet does not fall into fatalism and technophobia; and, on the other hand, places the human being and the legitimate police function at the centre of the algorithmic equation while redefining its objectives based on the scientific evidence applied to each individual technology.

RISK MANAGEMENT SYSTEM IN THE CUSTOMS POLICY MECHANISM

2020 ◽  
Vol 13 (2) ◽  
pp. 51-57
Author(s):  
V.N. Glaz ◽  
◽  
V.I. Berezhnoy ◽  
T.G. Martseva ◽  
E.V. Berezhnaya ◽  
...  
Keyword(s):  
Public Relations ◽  
Economic Activity ◽  
The State ◽  
The Other ◽  
State Control ◽  
Economic Interests ◽  
Economic Relations ◽  
International Economic Relations ◽  
Common Interests ◽  
The One

The mechanism of public policy in the regulation of public relations is built on the skillful combination of prohibitions of restrictions on the one hand, and laxity and opportunities on the other. But weakening state control may increase the level of risk to relationships. This is most clearly evident in international economic relations, where not only individual States that assume responsibility by becoming parties to conventions, agreements and treaties, but also individuals and entities that do not always support the policy of the State in the practice of implementing signed contracts, are parties. Russia pays special attention to a reasonable combination of the country’s economic interests and common interests within the framework of integration associations. The Russian customs authorities, represented by the Federal Customs Service, are one of the agents of state policy in this regard. The purpose of the activity is not only to administer the revenues from foreign economic activity to the budget, but also to protect the economic interests of the state, the participants of the foreign economic activity, professional intermediaries and individual consumers. Therefore, the development of a comprehensive policy of monitoring and assessment of customs risks will reduce the efforts of customs authorities to prevent possible offenses, and thus protect the interests of participants in foreign trade at any level.

Conclusion

2018 ◽  
pp. 337-346
Author(s):  
Rhys Jenkins
Keyword(s):  
Economic Growth ◽  
Chinese Economy ◽  
Sub Saharan Africa ◽  
Domestic Consumption ◽  
Economic Relations ◽  
Investment Projects ◽  
One Belt One Road ◽  
The Caribbean ◽  
Sub Saharan ◽  
The One

By way of conclusion, this chapter focusses on two issues. The first is how China’s relations with Sub-Saharan Africa (SSA) and Latin America and the Caribbean (LAC) are likely to be affected in the future by recent changes in the Chinese economy and its internationalization. Since 2012, the Chinese economy has been characterized by a ‘New Normal’ of slower economic growth and a rebalancing of the economy towards increased domestic consumption and less reliance on investment and exports. China also launched the One Belt, One Road (OBOR) initiative in 2013, which seeks to link China with other Asian countries and Europe through major investment projects. The second issue concerns the continuing tensions that derive from the asymmetric economic relations between China and the two regions and whether steps will be taken to resolve them.

scholarly journals Measuring Regional Ethnolinguistic Diversity in Sub-Saharan Africa: Surveys vs. GIS

2019 ◽  
Vol 34 (Supplement_1) ◽  
pp. S40-S45 ◽  
Author(s):  
Boris Gershman ◽  
Diego Rivera
Keyword(s):  
Geographic Information Systems ◽  
Rural Areas ◽  
Large Scale ◽  
Negative Association ◽  
The Other ◽  
Sub Saharan Africa ◽  
Population Surveys ◽  
Development Indicators ◽  
Scale Population ◽  
Sub Saharan

Abstract This paper compares two approaches to measuring subnational ethnolinguistic diversity in Sub-Saharan Africa, one based on censuses and large-scale population surveys and the other relying on the use of geographic information systems (GIS). The two approaches yield sets of regional fractionalization indices that show a moderately positive correlation, with a stronger association across rural areas. These differences matter for empirical analysis: in a common sample of regions, survey-based indices of deep-rooted diversity show a more strongly negative association with a range of development indicators relative to their highest-quality GIS-based counterparts.

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