scholarly journals Informal Sector Taxation and Enforcement in African Countries: How plausible and achievable are the motives behind? A Critical Literature Review

2021 ◽  
Vol 4 (1) ◽  
pp. 72-97
Author(s):  
Favourate Y Sebele Mpofu
Keyword(s):  
Economic Growth ◽  
Literature Review ◽  
Informal Sector ◽  
Literature Search ◽  
Future Research ◽  
Decent Work ◽  
Formal Sector ◽  
African Countries ◽  
State Accountability ◽  
Critical Literature

Abstract Taxation is a fundamental tool for revenue generation, economy building and sustainability, reducing market externalities, regulating trade, stimulating representation and achieving tax justice as well as building state accountability and responsiveness. The informal sector in developing countries has been considered a hindrance to effective domestic revenue mobilisation, hence the rejuvenated focus to bring the sector into the tax baskets. Through a critical literature review, this study sought to identify the varying motivations tabled by the various stakeholders (policymakers, scholars and tax administrators) in literature on the need to administer tax on this sector and to strengthen enforcement and to evaluate the plausibility of these motives critically. Literature search was done through Google scholar and this was also aided by snowballing. The motives were aggregated into five major groups: the magnitude of the sector and revenue implications, growth motive, the governance gains, equity considerations and the boosting of tax morale and compliance in the formal sector. This study, therefore, conducted a profound evaluative analysis of literature on these motivations, pinpointing any voids that future research could address and accordingly sought to contribute to the guidance offered to policymakers on how to improve IS taxation. In order to balance the mobilisation of revenue needs and the sector’s contribution to other government objectives such as those outlined in the United Nations Sustainable Goals 1, 8 and 10 on poverty, decent work and economic growth, and reduced inequalities, governments and policymakers need to make an informed analysis.

scholarly journals Commercialization of Aframomum spp. in Africa: a Systematic Review of Literature and Supporting Botanical Vouchers

2021 ◽  
Author(s):  
Ronja Hermiene Maria Knippers ◽  
Sandrine Gallois ◽  
Tinde van Andel
Keyword(s):  
Literature Review ◽  
Conservation Status ◽  
Future Research ◽  
East African ◽  
African Countries ◽  
Wild Resources ◽  
Living Material ◽  
Specific Species ◽  
Material Information

AbstractAframomum (Zingiberaceae) is a genus of plants native to tropical Africa that are sold on African markets as spices and traditional medicine. Not all species of Aframomum are equally abundant or widespread, and no overview exists of the specific species traded or the quality of the species identifications in publications referencing the sale of Aframomum. Through a systematic literature review, we show that 14 species of Aframomum are sold in 15 African countries. The majority of the studies were done in Nigeria and Cameroon and A. melegueta was the most frequently reported species in trade. A. kayserianum was the only commercialized species with confirmed conservation issues. Our literature review shows extensive knowledge gaps regarding the commercialization of Aframomum in Africa. Most studies did not include herbarium vouchers, or only used market-sourced plant material, which impedes the possibilities for species verifications. Additionally, most East African countries were devoid of relevant research. These gaps can be bridged by future research in East Africa and voucher collection from living material. Information on the conservation status of traded Aframomum species can be obtained by population studies on wild resources and documenting local domestication efforts, as the cultivation of marketed species tends to relieve the pressure from wild resources.

China in Africa: a critical literature review

2016 ◽  
Vol 12 (1) ◽  
pp. 40-60 ◽  
Author(s):  
Abdoulkadre Ado ◽  
Zhan Su
Keyword(s):  
Literature Review ◽  
Design Methodology ◽  
Empirical Support ◽  
Future Research ◽  
Evidence Based ◽  
Content Type ◽  
Academic Literature ◽  
Current State ◽  
Comprehensive Literature Review ◽  
Critical Literature

Purpose – The purpose of this paper is to critically assesses the major contributions to the academic literature on China’s increased focus on Africa, from 2001 to 2011. It discusses the key trends concerning China’s presence in Africa and draws conclusions on the significance of the studies by emphasizing and contrasting the prevailing positions. Design/methodology/approach – Based on a qualitative approach using an integrative and comprehensive literature review, the authors performed a content analysis of high-impact, peer-reviewed papers. Findings – The paper questions and repositions some of the existing controversies. The results from existing studies remain questionable, requiring further clarification and more theoretical backing. It, moreover, highlights the notion that behind the explicit neutrality views of China’s presence in Africa, implicit assumptions may exist. These are often the differences in narratives conveyed by Western and Southern stakeholders. Research limitations/implications – Most of the conclusions drawn from this paper need to be re-explored and supported by additional research. This could be done by widening the scope of the analysis. Studies need to provide more empirical support for their assertions through quantitative data and evidence-based qualitative analyses – all within a framework that considers more cultural, social and historical dimensions. The paper also suggests that an institutionally based view appears most relevant in better explaining China in Africa. Originality/value – This paper reviews a decade of research on China in Africa and presents a snapshot of the current state of knowledge. It also raises concerns to be analyzed by future research and proposes new avenues for better understanding China’s presence in Africa.

scholarly journals Informality and Economic Growth in Nigeria: 1980-2014

2017 ◽  
Vol 3 (3) ◽  
pp. 405 ◽  
Author(s):  
Mohammed Yelwa ◽  
A. J. Adam
Keyword(s):  
Economic Growth ◽  
Informal Sector ◽  
Informal Economy ◽  
Data Series ◽  
Formal Sector ◽  
Female Population ◽  
Demand Deposit ◽  
The Impact ◽  
Adf Test ◽  
The Relationship

<p><em>The paper examines the impact of informal sector activities on economic growth in Nigeria between 1980-2014. The contributions of informal sector activities to the growth of Nigerian economy cannot be over emphasized. It is the source of livelihood to the majority of poor, unskilled, socially marginalized and female population and is the vital means of survival for the people in the country lacking proper safety nets and unemployment insurance especially those lacking skills from formal sector jobs. The relationship between informality and economic growth is not clear because the sector is not regulated by the law also there is no concrete evidence that this sector enhances growth because the sector’s contributions to growth is not measured. The use of endogenous growth model becomes relevant in this study. The theory emphasizes the role of production on the long-run via a higher rate of technological innovation. The variables that were tested are official economy nominal GDP, informal economy nominal GDP, currency in circulation, demand deposit, ratio of currency in circulation to demand deposit, narrow money, informal economy as percentage of official economy. ADF test was conducted to establish that the data series of all variables are stationary t levels. Having established the stationarity test we also, conducted causality test of the response of official economy nominal GDP to informal economy nominal GDP. In conclusion, the impact of informal sector economy on economic growth in Nigeria is quiet commendable. Even though, the relationship between informality and economic growth is not straight. The paper recommended thus, the need for the government to integrate the activities of the informal economy into formal sector and size of the sector is measured and regulated because their roles are commendable. As it will improve tax collection and enhance fiscal policy.</em></p>

A critical literature review of dyadic web‐based interventions to support cancer patients and their caregivers, and directions for future research

2019 ◽  
Vol 29 (1) ◽  
pp. 38-48 ◽  
Author(s):  
Xingjuan Luo ◽  
Lihong Gao ◽  
Jieyu Li ◽  
Yi Lin ◽  
Jie Zhao ◽  
...  
Keyword(s):  
Literature Review ◽  
Cancer Patients ◽  
Future Research ◽  
Web Based ◽  
Critical Literature

scholarly journals Informality and Development

2014 ◽  
Vol 28 (3) ◽  
pp. 109-126 ◽  
Author(s):  
Rafael La Porta ◽  
Andrei Shleifer
Keyword(s):  
Economic Growth ◽  
Developing Countries ◽  
Economic Development ◽  
Informal Sector ◽  
Economic Activity ◽  
Organizational Form ◽  
Formal Sector ◽  
Dual Models

In developing countries, informal firms account for up to half of economic activity. They provide livelihood for billions of people. Yet their role in economic development remains controversial with some viewing informality as pent-up potential and others viewing informality as a parasitic organizational form that hinders economic growth. In this paper, we assess these perspectives. We argue that the evidence is most consistent with dual models, in which informality arises out of poverty and the informal and formal sectors are very different. It seems that informal firms have low productivity and produce low-quality products; and, consequently, they do not pose a threat to the formal firms. Economic growth comes from the formal sector, that is, from firms run by educated entrepreneurs and exhibiting much higher levels of productivity. The expansion of the formal sector leads to the decline of the informal sector in relative and eventually absolute terms. A few informal firms convert to formality, but more generally they disappear because they cannot compete with the much more-productive formal firms.

scholarly journals The Legal Critical Literature Review

2015 ◽  
Author(s):  
Muhammad Nuruddeen
Keyword(s):  
Literature Review ◽  
Literature Search ◽  
Research Question ◽  
Central Research ◽  
Research Gaps ◽  
Literature Reviews ◽  
Key Terms ◽  
Critical Literature ◽  
The Ideal

This paper explains the legal critical literature review in the critical context of the logic of scholarship. The paper asks what makes a critical literature review effective in research. It suggests that critical literature reviews are effective in research when they more easily allow the identification of research gaps, in the specified context. The methodology employs cumulative synthesis from the relevant materials, following Bentham’s ideas on synthesis, that analysis opposes both generalization and synthesis. The paper begins its argument by outlining the nature of a critical literature review. Then, it proceeds with a review of key terms required by the writer. Following this essential background, the paper discusses literature gaps and literature search methodologies. Then it moves on to the ideal format of a critical literature review. Finally, argument deals with the purpose of a critical literature review and techniques for writing the critical literature review. A legal critical literature review will be maximally effective when it sets a correct context for research, identifies fallacies in the scholarship in order to discover research gaps, and then forms this outcome into a central research question. Keywords: legal critical literature review, research gaps, fallacies, research question.

scholarly journals Economic Growth from a Kaldorian Perspective: Theory, Evidence and Agenda

2017 ◽  
Vol 2 (2) ◽  
pp. 189-210
Author(s):  
João P. Romero
Keyword(s):  
Economic Growth ◽  
Literature Review ◽  
Future Research ◽  
Cumulative Causation ◽  
Income Elasticities ◽  
Research Areas ◽  
Perspective Theory ◽  
Manufacturing Sectors ◽  
Sectoral Differences ◽  
Similarities And Differences

This paper presents a literature review of the Kaldorian literature, which identifies three important gaps, or areas for future research. Firstly, the determinants of the magnitude of the key parameters of Kaldor-Verdoorn’s Law (the Verdoorn coefficient) and of Thirlwall’s Law (the income elasticities) have not been fully understood. Secondly, the fact that cumulative causation works through price competitiveness in the Kaldor-Dixon-Thirlwall model represents an important limitation of the model, which has not yet been solved. Thirdly, sectoral differences have not been fully explored in Kaldorian theory. The review indicates that, in the first two research areas, exploring the effects of additional variables could help clarify what determines the magnitudes of the parameters, as have been sought by the works that combine Kaldorian and Schumpeterian insights, indicating also new channels through which cumulative causation could work. Finally, the last issue requires more attention to similarities and differences between manufacturing sectors, as well as exploring more carefully how sectoral dynamics work.

scholarly journals Megatrends and Disruptors and Their Postulated Impact on Organizations

2020 ◽  
Vol 12 (20) ◽  
pp. 8740
Author(s):  
Julie Linthorst ◽  
André de Waal
Keyword(s):  
Economic Growth ◽  
Decision Making ◽  
Sustainable Development ◽  
Literature Review ◽  
Sustainable Development Goals ◽  
The Other ◽  
Decent Work ◽  
Academic Literature ◽  
Development Goals ◽  
The One

The coming decades are expected to be extremely challenging for organizations. On the one hand, there are the United Nations Sustainable Development goals to end poverty, protect the planet and improve the lives and prospects of everyone. On the other hand, organizations are expected to have to deal with an increasing number of megatrends and disruptors, many of which are already having an impact. To help organizations in their priority setting and decision-making so they can contribute to the development goals (specifically Goal 8: decent work and economic growth), a descriptive literature review was undertaken to identify which megatrends and disruptors will impact the future of organizations and in what ways they are expected do this. From the literature, thirteen megatrends and one disruptor emerged, and for each of these their postulated impact and consequences for organizations as described in the literature were gathered. The study reveals that there is ample attention given to megatrends in the academic literature but that not much can be found about dealing with disruptors. As a consequence, academic literature currently falls short in suggesting ways in which organizations can deal with disruptors. Managerial literature offers more suggestions in this respect.

scholarly journals EVALUATING THE EFFECTS OF THE INFORMAL SECTOR ON THE GROWTH OF FORMAL SECTOR ENTERPRISES: LESSONS FROM ITALY

2020 ◽  
Vol 25 (03) ◽  
pp. 2050019
Author(s):  
BRUNILDA KOSTA ◽  
COLIN C WILLIAMS
Keyword(s):  
World Bank ◽  
Informal Sector ◽  
Productivity Growth ◽  
Policy Implications ◽  
Future Research ◽  
Sales Growth ◽  
Formal Sector ◽  
Annual Productivity ◽  
World Bank Enterprise Survey ◽  
Enterprise Survey

This paper evaluates the effect of unregistered and informal sector business ventures on the growth of formal sector enterprises. The hypotheses tested is that formal sector enterprises that have to compete against unregistered or informal sector business ventures suffer from lower levels of performance, measured by annual sales growth, annual employment growth and annual productivity growth. To evaluate this thesis, data is reported from a World Bank Enterprise Survey (WBES) of 760 enterprises in Italy collected in 2019. The finding is that formal sector enterprises that report competing against unregistered or informal sector business ventures have significantly lower annual sales growth and annual productivity growth than enterprises that do not. The paper concludes by discussing the theoretical and policy implications, along with the limitations of the study and future research required.

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