Tax Elasticities and the Impact of Discretionary Tax Measures on Government Revenue in Papua New Guinea, 1975–92

Kusi, Newman Kwadwo; Asafu‐Adjaye, John

doi:10.1111/j.1467-8381.1995.tb00024.x

Cited by 4 publications

(4 citation statements)

References 3 publications

(1 reference statement)

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“…The study also looked at the relationship between the tax reform and revenue performance. According to Kusi (1998), the tax reform has been successful in increasing tax revenue, enhancing the effectiveness of tax administration, and enhancing systemic equality. As there isn't much research on corporate matters related to these activities in the context of Bangladesh, Chowdhury and Hossain's 2019 study is an attempt to evaluate such projects.…”

Section: Literature Reviewmentioning

confidence: 99%

Tax Reforms in Bangladesh: An Overview

Begum

2024

IJSB

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In both industrialized and emerging nations, tax reform is a subject that requires ongoing attention. This topic is discussed in terms of creating a suitable tax base, bolstering tax administrations, and guaranteeing equity, efficiency, and progressive taxation. Throughout the past forty years, Bangladesh has implemented numerous reform measures. Since there isn't much research on business matters related to these initiatives in the context of Bangladesh, this study aims to review those initiatives by emphasizing them. This study uses strategies for conducting interviews as well as content and document analysis. According to the study, the results of those reforms are not all that positive. While there are still notable shortcomings in enforcement, audit, and compliance, there are also some notable successes, such as the creation of the Large Taxpayers Unit (LTU) and Central Intelligence Cell (CIC) and the digitization of the tax process. The revenue implications of tax reforms indicate a somewhat improving trend in both direct and indirect tax collection, with extremely gradual progress being seen in the overall tax-to-GDP ratio. It would be wise to investigate incentive programs to recognize prompt compliance and commend tax officers for their achievements. Since there hasn't been a thorough reform attempt in the corporation taxes space in almost ten years, we urge the launch of a new, comprehensive reform initiative that addresses all of the impending issues. Designing of tax policy that promises professional administration and induces adequate compliance remains a major challenge for public finance in developing countries.

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Section: Literature Reviewmentioning

confidence: 99%

Tax Reforms in Bangladesh: An Overview

Begum

2024

IJSB

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“…Otherwise, the upgrading of NBR would be a far cry. Kusi (1998) in his study has examined the links between the tax reform and revenue performance and found that the tax reform has had a significant positive influence on the productivity of both the personal tax revenue and the overall tax system. The tax reform has succeeded in terms of generating more tax revenue, augmenting the efficiency of the tax administration, and improving equity in the tax system.…”

Section: Literature Reviewmentioning

confidence: 99%

An Overview of the Reforms of Personal Income Tax (PIT) in Bangladesh

2023

IJSB

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Bangladesh is a country of about 170 million people. But the tax-GDP ratio is yet to reach the double digit. There are some tax reform efforts already have taken to update the tax policy and tax administration for expected outcome. This paper attempted to review those reform efforts highlighting the personal income tax (PIT) and to summarize the reforms already have done and their implications in the revenue performance. It is an exploratory research and secondary sources of data are used to accomplish this study. After a thorough review of the reform initiatives, this study has got some point like complexity of the tax code, number of tax payers become double in last 5 years but the collected revenue is not proportional to the increased taxpayers. Collection of tax through TDS has increased to almost 60 percent. It implies the enhanced compliance and efficiency of the tax regime. Introduction of e-filing, e-payment, and universal self-assessment have reduced the hassle of taxpayers. Administrative capacity in terms of infrastructure and manpower has increased. All these progressive efforts do not bring any mentionable change in the tax structure of Bangladesh. Ratio of direct to indirect tax is very high i.e., about 30 to 70. Of this low-slung direct tax, contribution of PIT is about 40 per cent. To grow a middle-income country and sustain, contribution of PIT to the tax structure should be increased through appropriate reforms in this field.

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“…Customs has been established as a semi-autonomous government agency in Ghana and Ethiopia. Established in 1839, Ghana's Customs, Excise and Preventive Service (CEPS) was transformed under PNDC Law 144 into a semi-autonomous government agency outside the civil service in 1986 (Kusi 1998;Ghana Customs 2008b). The first customs law was passed under colonial rule in 1855 (Terkper 1995).…”

Section: B Customs As a Semi-autonomous Agencymentioning

confidence: 99%

“…These reforms introduced a new public administration paradigm that emphasised the reduction of the role of the state in service delivery, encouraged the deregulation of public enterprises and sought to reduce the scope and cost of government (Economic Commission for Africa 2003). The impact of these reforms on Customs has ranged from: temporary outsourcing of functions to a private sector company in Angola and Mozambique (Moïsé • 2005) awarding of contracts to pre-shipment inspection (PSI) companies to verify the price, quantity and • quality of imported goods for the purpose of preventing capital flight, commercial fraud and duty evasion, which had been implemented in 30 countries 1 (WTO 1996) transformation of the organisation into a semi-autonomous government agency outside the civil • service as happened in Ghana in 1986 (Kusi 1998) and Ethiopia in 1997(Ethiopian Customs Authority 2008 International Network of Customs Universities placement of Customs in semi-autonomous revenue agencies, as has happened in Botswana, Gambia, • Kenya, Lesotho, Malawi, Mauritius, Mozambique, Rwanda, Sierra Leone, South Africa, Swaziland 2 , Tanzania, Uganda, Zambia and Zimbabwe transformation of Customs within government, as has happened in Senegal. • There is considerable analysis on the outsourcing of Customs operational management in Mozambique.…”

Section: A Introductionmentioning

confidence: 99%

Organisational Design of Customs in Sub-Saharan Africa: A Critical Evaluation

Buyonge

2008

World Customs Journal

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Customs services in Sub-Saharan Africa may be categorised into (a) those that are part of the mainstream civil service (b) those that have been given a measure of autonomy and (c) those that have been integrated with tax departments in revenue authorities. The current organisational design features and functions of Customs are related to the new public administration paradigm that started in the 1980s, which in the case of Customs and tax administration, led to the emergence of integrated semi-autonomous revenue agencies. On the basis of organisational autonomy in this new paradigm, a few customs services in Africa (such as Ethiopia and Ghana) have been granted autonomy from the mainstream civil service, while others have been merged with tax administrations in revenue authorities. In both cases, Customs is required to carry out its mandate, which goes beyond revenue collection, in an environment that emphasises the revenue function over any other function. In other countries, mainly in Francophone Sub-Saharan Africa, Customs still operates as part of the mainstream civil service. The extent to which Customs keeps a proper balance between the competing interests will determine its ability to carry out its mandate in line with the demands of the 21st century.

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Tax Elasticities and the Impact of Discretionary Tax Measures on Government Revenue in Papua New Guinea, 1975–92

Cited by 4 publications

References 3 publications

Tax Reforms in Bangladesh: An Overview

Tax Reforms in Bangladesh: An Overview

An Overview of the Reforms of Personal Income Tax (PIT) in Bangladesh

Organisational Design of Customs in Sub-Saharan Africa: A Critical Evaluation

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