Tax Revenue Collection in Zambia; a Historical Perspective

KANGAVE, JALIA, Improving tax administration: a case study of the Uganda Revenue authority, Journal of African Law, 49, 2 (2005): 145–176The prevalence of poverty in developing countries demands that these countries should improvise internal revenue generating projects to supplement, or better still, ultimately significantly reduce dependence on foreign funding. This way self-sustaining economies will be built. One such internal revenue-generating mechanism, and perhaps the most commonly used, is taxation. This paper makes a case for tax administration as a tool of increasing the contribution of tax revenue to Gross Domestic Product, and consequently, a means of reducing the gap between the rich and the poor. The goal of this paper is to propose ways in which the Uganda Revenue Authority (the URA) can improve its tax administration. To achieve this objective, the paper begins with a detailed discussion of the URA's structure and the procedures it follows in collecting taxes. It then highlights the problems that may arise from such structure and procedures, before making proposals on how the URA can reform its organizational structure and processes to maximize its potential in revenue collection capabilities.

Tax Revenues and Tax Efforts across the World

Handbook of Research on Public Finance in Europe and the MENA Region - Advances in Public Policy and Administration ◽

10.4018/978-1-5225-0053-7.ch004 ◽

2016 ◽

pp. 48-99

Author(s):

Nihal Bayraktar ◽

Tuan Minh Le ◽

Blanca Moreno-Dodson

Keyword(s):

Developed Countries ◽

Institutional Constraints ◽

Tax Revenue ◽

Empirical Estimation ◽

Tax Reforms ◽

Tax Effort ◽

Revenue Collection ◽

The World ◽

Country Study ◽

Cross Country

This chapter focuses on the concept and empirical estimation of tax effort around the world. It employs a cross-country study from a sample of 121, developing and developed countries during 1994-2012. Predicted tax revenue of a country is estimated empirically taking into account its specific economic, demographic, and institutional features and is considered as an approximation of its taxable capacity. Tax effort is then defined as the ratio between the share of the actual tax collection and the predicted tax revenue. The use of tax effort and actual tax revenue collection allows us to rank countries into four different groups. The results vary per country and region but, overall, tax revenue collection appears to be in line with its predicted value. This could reflect many efforts undertaken in the last decades to improve tax policy and tax administration. It also suggests that further improvements in domestic revenue mobilization may require other non-tax reforms aimed at removing economic, demographic and institutional constraints hindering tax revenue performance.

Worldwide Tax Revenue Collection: Lessons from Pre-Pandemic Era

Kajian Ekonomi dan Keuangan ◽

10.31685/kek.v4i3.872 ◽

2020 ◽

Vol 4 (3) ◽

pp. 183-194

Author(s):

Ahmad Zaky Zamani

Keyword(s):

Panel Data ◽

Trade Openness ◽

Fixed Effect ◽

Institutional Factors ◽

Tax Revenue ◽

Key Factors ◽

Tax Collection ◽

System Gmm ◽

Revenue Collection ◽

The World

Despite the fact that majority of countries in the world rely heavily on tax revenue, there is a vast difference in terms of tax collection performance. This study reassessed several structural, economic, demographic and institutional factors that potentially explain the variation. We employ pooled OLS, fixed effect and system GMM estimations to analyze a panel data of 161 countries for 15 years spanning from 2002 to 2017. Our findings confirmed that level of development and investment are among key factors that leads to revenue improvement. It is very likely that such a relationship has two-way directions. Other factors such as trade openness, inflation, share of agriculture and national resources in the economy, population, and governance, cannot be downplayed despite its mixed inferences.

Assessment of Potential Non-Tax Revenue in Malaysian Local Authorities

Vol 10 No 1 (2020) - Journal of Business Management and Accounting ◽

10.32890/jbma2019.9.2.1 ◽

2019 ◽

Vol 9 (Number 2) ◽

pp. 1-21

Author(s):

Nur Berahim ◽

Mohd Nadzri Jaafar ◽

Ainur Zaireen Zainudin

Keyword(s):

Property Tax ◽

Primary Source ◽

Secondary Data ◽

City Council ◽

Primary Data ◽

Tax Revenue ◽

Local Authorities ◽

Financial Reports ◽

Revenue Collection ◽

Depth Interviews

Non-tax revenue trends and their potential have received less attention than property tax, which is the primary source for most Malaysian local authorities (LAs). This paper highlights the examination conducted on potentials and strategies adopted by each LA investigated to maximize return from non-tax revenue. In doing this, qualitative approach using secondary data acquired from financial reports and primary data from in-depth interviews was employed. Ten LAs were selected through purposive sampling. The trend of revenue collection among the selected LAs and the strategies to improve non-tax revenue collection through thematic analysis are highlighted. The analysis of the trend of local authorities’ revenue reveals that non-tax revenue remains the second most important after the tax revenue. However, Pulau Pinang City Council (MBPP) is the only LA that records an average of non-tax revenue exceeding 50 per cent of its total internal revenue. This study has also found that the divergence among the local authorities’ non-tax revenue collection is due to the revenue improvement strategies adopted by each local authority. Therefore, eight recommendations are made to improve non-tax revenue. Though this study is limited to 10 LAs as sample, the successful optimizing strategies highlighted from the study can represent an efficient model for other LAs, in improving their non-tax collection.

Pengaruh Implementasi Kebijakan Pemeriksaan dan Forensik Digital terhadap Kualitas Pemeriksaan dan Keberhasilan Penerimaan Pajak

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i10.p19 ◽

2020 ◽

Vol 30 (10) ◽

pp. 2682

Author(s):

Luh Putu Dian Shavitri ◽

Gede Sri Darma

Keyword(s):

Digital Forensics ◽

Audit Quality ◽

Partial Least Square ◽

Financial Information ◽

Least Square ◽

Tax Revenue ◽

Regional Office ◽

Revenue Collection ◽

Directorate General ◽

Tax Audit

This study aims to obtain empirical evidence on the influence of the implementation to determine the priority of Taxpayer to be audited policy, access to financial information for tax purposes policy and digital forensics toward tax audit quality and tax revenue in Bali Regional Office of Directorate General of Taxes. The approach that is used is quantitative approach using purposive sampling method in determining sample and Partial Least Square (PLS) method as data analysis technique. This study revealed that the implementation to determine the priority of Taxpayer to be audited policy, access to financial information for tax purposes policy and digital forensics has a positive and significant effect toward tax audit quality and tax revenue collection. Indonesia's tax ratio is still relatively low. Keywords: Taxpayer Audit Priority; Bank Account Opening; Digital Forensics; Tax Audit Quality, Tax Revenue.

Application of digital technology in enhancing tax revenue collection: the case of micro businesses in Tanzania

Journal of Tax Reform ◽

10.15826/jtr.2021.7.2.097 ◽

2021 ◽

Vol 7 (2) ◽

pp. 173-192

Author(s):

G. S. Oreku ◽

Keyword(s):

Digital Technology ◽

Strong Relationship ◽

Practical Aspect ◽

Tax Revenue ◽

Tax Administration ◽

Limited Information ◽

Tax Base ◽

Policy Makers ◽

Record Keeping ◽

Revenue Collection

In spite of the importance of Micro Businesses (MBs) in forming a wide tax base, there isn’t a clear practical approach to tax administration of MBs in many developing countries. Specifically, there is limited information on how digital technology can address tax administration challenges for MBs. This paper explores the potentials of digital technology to enhance tax revenue collection and its administration to Micro Businesses in the Tanzanian context. The data on tax administration, challenges impeding tax administration to MBs, and the potential of digital technology used in tax administration were collected by questionnaire and interview. Interviews were conducted with 24 informants from Tanzania Revenue Authority, and 137 Micro Business candidates from various business sectors were provided with a questionnaire in Dar es Salaam, which is the head office of tax administration and the economic hub of Tanzania. Thematic approach was used to analyse the qualitative data. Descriptive statistics was used to analyse quantitative data through SPPS. The findings revealed that the current tax practices to MBs do not comply with tax theories of low administration cost, wide tax base, and simple-to-administer tax procedure. The findings revealed that the challenges like lack of record keeping, lack of knowledge on tax payment procedures, unknown tax collection channels, and multiple taxes can be tackled by establishing strong relationship mechanisms between TRA and MBs and using digital technology solutions to tackle challenges. The study suggests some digital technology solutions to address the challenges. Leading to that practical aspect of tax administration that can guide policy makers and tax administrators was introduced.

A decision support model for tax revenue collection in Greece

Decision Support Systems ◽

10.1016/j.dss.2011.12.006 ◽

2012 ◽

Vol 53 (1) ◽

pp. 76-96 ◽

Cited By ~ 11

Author(s):

N.D. Goumagias ◽

D. Hristu-Varsakelis ◽

A. Saraidaris

Keyword(s):

Decision Support ◽

Tax Revenue ◽

Decision Support Model ◽

Revenue Collection ◽

Support Model

Growth Effects of VAT Evasion and Enforcement

Public Finance Review ◽

10.1177/1091142118783475 ◽

2018 ◽

Vol 47 (3) ◽

pp. 530-557 ◽

Cited By ~ 1

Author(s):

Chandler McClellan

Keyword(s):

Economic Growth ◽

Public Goods ◽

Tax Evasion ◽

Tax Revenue ◽

Firm Level ◽

Mixed Effect ◽

Tax Enforcement ◽

Revenue Collection ◽

Level Data ◽

Firm Level Data

Lower tax revenues have a theoretically mixed effect on growth as they create more disposable income for investment but simultaneously reduce funds for public goods. This study combines firm-level data on tax evasion and enforcement from seventy-nine countries with macroeconomic data to examine the effects of tax enforcement measures and tax revenue shortfall on economic growth. This study finds that while increased enforcement measures reduce growth, high tax revenue collection serves to increase growth. These results suggest that reforms focusing on increasing revenue without resorting to greater enforcement measures are desirable.

Revenue Productivity of the Tax System in Namibia: Tax Buoyancy Estimation Approach

Journal of Economics and Behavioral Studies ◽

10.22610/jebs.v11i2(j).2826 ◽

2019 ◽

Vol 11 (2(J)) ◽

pp. 112-119

Author(s):

A Shikongo ◽

O Kakujaha-Matundu ◽

T Kaulihowa

Keyword(s):

Gross Domestic Product ◽

National Income ◽

Domestic Product ◽

Tax Revenue ◽

Economic Activities ◽

Tax System ◽

Correction Model ◽

Tax Rate ◽

Revenue Collection ◽

The Government

Buoyancy refers to how tax revenue responds to a gross domestic product without correcting for discretionary alterations in the tax system. The paper assessed the buoyancy of Namibiaâ€™s overall tax system in an attempt to measure the response of the tax system in entirety because of fluctuations in the national income and/or the deliberate act by the government to increase tax rate, reviewed tax code and tax machinery etc. The study employed the Engle-Granger approach to the error correction model to estimate the tax buoyancy for the period 2001 to 2014. The empirical findings from the study revealed that overall the Namibian tax system is income inelastic and not buoyant. This is confirmed by a low and negative value of 0.036 which is less than unit. Thus, the economy is not generating sufficient revenue both through discretionary tax measure and through the expansion in the economic activities. Therefore, the government need to introduce measures that will allow for more tax revenue collection to have a stable revenue base. This also means the government need to keep track of tax mobilization with growth in the gross domestic product as well as to ascertain taxes that are productive.