Relevant bibliographies by topics / Eswatini

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Eswatini'

Author: Grafiati
Published: 4 June 2021
Last updated: 25 July 2025

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Journal articles on the topic "Eswatini"

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Dlamini, Sotja G. "Dynamic Relationship Between Global Oil Price and the Eswatini’s Exchange Rate: A Toda-Yamamoto Approach." International Journal of World Policy and Development Studies, no. 59 (September 25, 2019): 82–86. http://dx.doi.org/10.32861/ijwpds.59.82.86.

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Globalization and liberalization puts the emphasis on exports as a technique in which developing countries like the Kingdom of Eswatini should adopt to expand their markets beyond their domestic market. For the developing countries to be international competitive in the global markets they need to minimize their production cost particularly on the products that are being exported. The production of most of the exported commodities needs lot energy from oil; hence there has been tremendous increase of oil and its by-product worldwide. The current oil demand for most countries in the world is no
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Padidar, Sara, Ara Monadjem, Thea Litschka-Koen, et al. "Snakebite epidemiology, outcomes and multi-cluster risk modelling in Eswatini." PLOS Neglected Tropical Diseases 17, no. 11 (2023): e0011732. http://dx.doi.org/10.1371/journal.pntd.0011732.

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Background Halving snakebite morbidity and mortality by 2030 requires countries to develop both prevention and treatment strategies. The paucity of data on the global incidence and severity of snakebite envenoming causes challenges prioritizing and mobilising resources for snakebite prevention and treatment. In line with the World Health Organisation’s 2019 Snakebite Strategy, this study sought to investigate Eswatini’s snakebite epidemiology and outcomes, and identify the socio-geographical factors associated with snakebite risk. Methodology Programmatic data from the Ministry of Health, Gove
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Philemon, Nxumalo Mfanasibili, Admire Chibisa, and Maria Siwela Mabusela. "Acceptance of the GeoGebra Application in Learning Circle Theorems." International Journal of Learning, Teaching and Educational Research 21, no. 12 (2022): 1–20. http://dx.doi.org/10.26803/ijlter.21.12.1.

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The learning area of circle theorems is one of the most difficult topics in geometry, resulting in low student performance. GeoGebra has been shown in studies to enhance learners' proficiency in circle theorems. However, pre-service teachers' use of GeoGebra is not at the expected level in Eswathini. The adoption of an information system is reliant on its acceptance by individuals. However, little is known regarding pre-service teachers' use of GeoGebra to understand circle theorems. The goal of this study was to investigate pre-service teachers' perceptions of GeoGebra's suitability for learn
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Phebeni, Naboth Mudavanhu, and Phumuzani Mpofu. "The role of transformational leadership in promoting cultural change in Eswatini High Schools." International Journal of Educational Management & Development Studies 6, no. 1 (2025): 184–207. https://doi.org/10.53378/ijemds.353162.

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This study examined how transformational leadership can foster positive cultural change in Eswatini High School by addressing persistent challenges such as rigid administrative structures, teacher burnout, poor student attendance, and disengaged learning environments. It explored how this leadership style can reshape school culture in Eswatini’s unique socio-cultural and economic environment. The study was guided by Bakker and Demerouti's (2006) Job Demands Resources (JD-R) model. The model provided a structured lens to analyse how school leaders balance job demands and available resources to
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Hlanze, M. P., Daniel Vusi Dlamini, and J. O. Ajetomobi. "The Effect of Investment Climate on Productivity of Food and Beverages Industries in Eswatini." Archives of Business Research 8, no. 7 (2020): 124–33. http://dx.doi.org/10.14738/abr.87.7990.

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Food security and job creation are among the top priorities of the government of Eswatini. To address these priorities, the government have made substantial amount of investment to support the agricultural sector over the years. Regardless of these policy intervention, Eswatini is still an importer of food and unemployment remains substantial high. The study examined the influence of investment climate on productivity of food and beverages industries in Eswatini. Findings of this study will assist the government of Eswatini to design focused policy interventions in order to attract more local
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Marina, Anastassiya. "Kingdom of Eswatini." High-Level Summary Technical Assistance Reports 2024, no. 016 (2024): 1. http://dx.doi.org/10.5089/9798400272974.029.

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Dlamini, Hlengiwe Portia, Manka’ah Mafor Awasom-Fru, Lenhle Precious Dlamini, and Sirri Awasom-Fru. "Towards Understanding the Cameroon-Nigeria and the Eswatini-South African Border Dispute through the Prism of the Principle of uti possidetis juris Customary International Law." Africa Development 47, no. 4 (2023): 239–65. http://dx.doi.org/10.57054/ad.v47i4.2984.

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This article examines the Cameroon-Nigeria and Eswatini-South Africa border disputes from a comparative perspective within the framework of the doctrine of uti possidetis juris in customary international law. Extant scholarly works on these two border disputes have not been sufficiently cogent to enable an evaluation of the relevance and shortcomings of uti possidetis juris. The study methodology is qualitative and includes archival and newspaper sources, in-depth interviews and focus group discussions. This study reveals that the strict application of the uti possidetis juris doctrine to the
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Chisita, Collence Takaingenhamo, and Vusi Wonderboy Tsabedze. "Massive open online courses (MOOCs): a tool for intercontinental collaboration in archives and records management education in Eswatini." Records Management Journal 31, no. 2 (2021): 158–75. http://dx.doi.org/10.1108/rmj-08-2020-0028.

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Purpose The study aims to assess the views of archives and records management (ARM) professionals in Eswatini about massive open online courses (MOOCs). The purpose of this study is to explore the potential of MOOCs as open gateways for ongoing learning opportunities to scholars, institutions and academics across the globe. It explores the challenges of providing MOOCs in a developing country such as Eswatini. Design/methodology/approach The study was anchored on the interpretive research paradigm and adopted a qualitative research methodology. The study used maximum variation sampling to iden
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Shongwe, Elmon Jabulane. "Providing Relevant Teacher Education To Teachers of Inclusive Education in Primary Schools in Eswatini." Edukasiana: Jurnal Inovasi Pendidikan 3, no. 1 (2023): 102–14. http://dx.doi.org/10.56916/ejip.v3i1.506.

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The study aims to investigate the appropriateness of teacher education provided by teacher training institutions to teachers for an inclusive set-up in primary schools, Eswatini. Learners with disabilities in Eswatini are usually found in special schools; however, the government of Eswatini advises parents to send these children to nearby community schools. The study investigated whether the teachers in public primary schools were appropriately trained by the teacher training institutions for inclusive classrooms. A qualitative approach was used in the study, employing the multiple case study
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Bates, Michael F., and Edward L. Stanley. "A taxonomic revision of the south-eastern dragon lizards of the Smaug warreni (Boulenger) species complex in southern Africa, with the description of a new species (Squamata: Cordylidae)." PeerJ 8 (March 25, 2020): e8526. http://dx.doi.org/10.7717/peerj.8526.

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A recent multilocus molecular phylogeny of the large dragon lizards of the genus Smaug Stanley et al. (2011) recovered a south-eastern clade of two relatively lightly-armoured, geographically-proximate species (Smaug warreni (Boulenger, 1908) and S. barbertonensis (Van Dam, 1921)). Unexpectedly, S. barbertonensis was found to be paraphyletic, with individuals sampled from northern Eswatini (formerly Swaziland) being more closely related to S. warreni than to S. barbertonensis from the type locality of Barberton in Mpumalanga Province, South Africa. Examination of voucher specimens used for the
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Dissertations / Theses on the topic "Eswatini"

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Tumwine, Baguma Deo. "Challenges in implementing a South African curriculum in Eswatini." Thesis, University of Pretoria, 2002. http://hdl.handle.net/2263/78499.

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Since 2010, some private and public high schools in Eswatini1 have begun to offer the South African Curriculum and Assessment Policy Statements (CAPS). Demand for this increased from one school in 2010 to 13 schools in 2018. The study accordingly investigated the challenges inherent in the transferal and implementation of the CAPS Curriculum in secondary schools in Eswatini. Phillips and Ochs (2003) and Dolowitz and Marsh’s (2000) model of policy borrowing were used as a theoretical lens to steer the study. The study adopted a qualitative case study as the research design in terms of which a s
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Ncube, Nondumiso Beauty Queeneth. "A systematic approach to improve rational medicine use in Eswatini." University of Western Cape, 2020. http://hdl.handle.net/11394/7843.

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Philosophiae Doctor - PhD<br>Studies on rational medicine use (RMU) have mainly focused on identifying, quantifying, and addressing irrational use without exploring reasons behind this irrational use. In addition, minimal work has been conducted on irrational use of medicines in the context of the growing burden of non-communicable diseases (NCDs). This PhD research examined medicine use in Eswatini, (previously Swaziland) between April 2017 and March 2019, with a focus on prescribing practices linked to specific diagnoses. It further explored factors influencing RMU, which included testing th
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Mnisi, Kuhle. "Efficiency and financial sustainability of sugarcane Farmer Cooperatives in Eswatini." Master's thesis, Faculty of Commerce, 2019. http://hdl.handle.net/11427/30461.

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The economy of Eswatini is heavily reliant on the production of sugarcane. However, the 2015 drought, as well as the decision by the European Union (EU) to end the quota system for sugar has had deleterious consequences for the local industry. In Eswatini, sugar imports decreased by 13.5% during the 2016/2017 financial year. Another problem is that a third of Eswatini’s sugar output originates from smallholder farmers who have experienced problems with sugarcane productivity in recent years. Therefore, to assist with future investment decisions, there is a need for continued assessment of the
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Kindandi, Kikanda. "Assessment of technical and scale efficiency of public clinics in eSwatini." Master's thesis, Faculty of Health Sciences, 2021. http://hdl.handle.net/11427/32738.

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Developing countries, while working to achieve the WHO universal health coverage goal, have to constantly strike a balance, when allocating their already limited resources, between health and other sectors of their economies (agriculture, education, infrastructure, housing, security, defence etc..). As a result, there is always a limit on how much funding developing countries local governments are able to allocate to their health sector. Limited heath sector funding in the presence of significant health care needs may in turn have a negative impact on health systems outcomes. In addition to go
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Dlamini, Zanele F. "Examining the factors impacting small and medium enterprises (SMEs) in accessing development debt finance in the kingdom of Eswatini." Master's thesis, Faculty of Commerce, 2021. http://hdl.handle.net/11427/32650.

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SMEs are conduits for the transformation of economies because they act as catalysts for private sector development. However, they face several constraints to accessing finances for their growth and development. Hence, by using a secondary dataset from the Central Bank of Eswatini that comprises 1,390 loan applicants, an empirical analysis was done using a binary logistic regression analysis to assess credit rationing factors preventing SMEs in the Kingdom of Eswatini to access DFIs loans for their growth and development. Thus, the objectives of the study are to examine the relationships betwee
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Dlamini, Khosie Konkhekluhle. "Library research support for masters and PhD students at the University of Eswatini." Master's thesis, Faculty of Humanities, 2021. http://hdl.handle.net/11427/32628.

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The changing academic and technological environment coupled with evolving research practices have greatly impacted the role played by academic libraries within the institutions they serve. This has sparked a global concern amongst academic libraries to re-evaluate their services as a means to aligning themselves to this new environment. As a result, academic libraries are transforming themselves and bringing about new services, particularly focussing on how they can enhance research output by providing support to researchers. Given this context, this study seeks to ascertain the extent of rese
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Levine, Aaron Jackson. ""What About the Men? Investigating Alcohol Consumption, Masculinities, and Risky Sex in Peri-Urban Eswatini." PDXScholar, 2019. https://pdxscholar.library.pdx.edu/open_access_etds/5154.

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This study focuses on the narratives Swazi men create around drinking, masculinity, and sexual behavior. Alcohol myopia theory, motivational-expectation theory of drinking, and Connell's theory of masculinities were used to create research that details how alcohol and the cultural environment of gendered social drinking intertwine and interact with each other to form the gender structure of eSwatini. Twenty Swazi men were sampled by convenience, given semi-structured interviews, and questioned about their perceived and internal reasoning for the drinking of themselves and others, the observed
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Vilakazi, Mlungisi Bongani Lehlohonolo. "Use of mobile phones by subsistence farmers in the Kingdom of Eswatini: a design science research." Master's thesis, Faculty of Commerce, 2021. http://hdl.handle.net/11427/33098.

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Access to information is one of the key ways of assisting farmers to improve their agricultural output, gain access to markets and generate income. Governments, NGOs, Universities and other institutions have volumes of information that can benefit farmers, but lack the means to timeously and easily share this information with the farmers. There exists a large gulf between those that need information and the entities that possess information, and bridging this gap is crucial. The advancement of mobile phones and their high adoption levels by developing countries makes them one of the most ideal
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Mamba, Nompumelelo Sindisiwe. "The perceived needs and challenges of family caregivers in providing palliative care for relatives living with cancer in Hhohho Region, Kingdom of Eswatini." University of the Western Cape, 2021. http://hdl.handle.net/11394/8088.

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Master of Public Health - MPH<br>In 2018 within the Kingdom of Eswatini, there were an estimated 1 074 new cancer cases and 660 cancer-related deaths. For some time, there has been a growing trend away from the provision of palliative care within an institutional setting to providing palliative care to the patient within the context of their own home. As a result, the majority of dying patients spend their final days at home with much of the care being provided by family caregivers. In Eswatini, little is known about the impact that managing a terminally ill patient has on the family caregiver
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Mhlanga, Phindile. "Anthropogenic pollution of the Lusushwana River at Matsapha, and prospects for its control : Kingdom of Swaziland (eSwatini)." Thesis, Loughborough University, 2012. https://dspace.lboro.ac.uk/2134/9335.

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The Lusushwana River, which is within the Maputo River Basin, forms the western boundary of Matsapha, the most industrialized town in Swaziland. Current findings suggest that the Lusushwana River is polluted by industries within the town. What is not clear is the establishment of an association between the industries and the river quality, the extent of pollution in the river, and whether the river can meet national water quality objectives. Further, literature implies that the pollution causes impacts on the riverine ecosystem, health and livelihoods of the riparian communities; and that envi
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Books on the topic "Eswatini"

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Education, Swaziland Ministry of, ed. Imfundvo eSwatini: A brief review, 1994. Litiko Letemfundvo, 1994.

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Dlamini, Hlengiwe Portia. A Constitutional History of the Kingdom of Eswatini (Swaziland), 1960–1982. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-24777-5.

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Dlamini, Mihlakayifani. Gender and Rituals: With Special Reference to the Social Role of Royal Mothers in the Royal Family of Eswatini (Swaziland). [publisher not identified], 2019.

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Eswatini: Ggroadtrip. Independently Published, 2021.

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Kushnir, Ivan. Economy of Eswatini. Independently Published, 2019.

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Berger, Stephen, and Inc Gideon Informatics. Infectious Diseases of Eswatini. Gideon Informatics, Incorporated, 2022.

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Economy Profile of Eswatini. World Bank, Washington, DC, 2018. http://dx.doi.org/10.1596/30771.

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Economy Profile of Eswatini. World Bank, Washington, DC, 2019. http://dx.doi.org/10.1596/32899.

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Food Systems Profile – Eswatini. FAO; CIRAD; European Union ;, 2022. http://dx.doi.org/10.4060/cc0560en.

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Gideon science GIDEON science team. Infectious Diseases of Eswatini. Gideon Informatics, Incorporated, 2023.

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Book chapters on the topic "Eswatini"

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Hartley, Cathy. "Eswatini." In The Europa International Foundation Directory 2021, 30th ed. Routledge, 2021. http://dx.doi.org/10.4324/9781003179870-49.

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Elahi, Ebby. "Eswatini." In World Compendium of Healthcare Facilities and Nonprofit Organizations. CRC Press, 2021. http://dx.doi.org/10.1201/9781003274872-86.

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Elahi, Ebby. "Eswatini." In World Compendium of Healthcare Facilities and Nonprofit Organizations. CRC Press, 2021. http://dx.doi.org/10.1201/9781003274872-85.

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Elahi, Ebby. "Eswatini." In World Compendium of Healthcare Facilities and Nonprofit Organizations. CRC Press, 2021. http://dx.doi.org/10.1201/9781003274872-84.

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"Eswatini." In SME Competitiveness Outlook 2020. UN, 2020. http://dx.doi.org/10.18356/4bb8c5b7-en.

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"Eswatini." In Livre de poche des statistiques mondiales 2019. UN, 2019. http://dx.doi.org/10.18356/372ca5f1-fr.

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"Eswatini." In World Tariff Profiles. WTO, 2019. http://dx.doi.org/10.30875/ac7625c3-en.

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"Eswatini." In Perfiles Comerciales. WTO, 2019. http://dx.doi.org/10.30875/b3f5dd78-es.

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"Eswatini." In Energy Balances and Electricity Profiles (Ser. W). UN, 2019. http://dx.doi.org/10.18356/a514da53-en.

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"Eswatini." In World Tariff Profiles. WTO, 2020. http://dx.doi.org/10.30875/4e940ffd-en.

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Conference papers on the topic "Eswatini"

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Thwala, S'lungile K. "LEVERAGING EDUCATIONAL TECHNOLOGY FOR ACCESSIBILITY AND INCLUSION: EXPERIENCES OF STUDENTS WITH DISABILITIES IN ESWATINI'S HIGHER EDUCATION." In 17th International Conference on Education and New Learning Technologies. IATED, 2025. https://doi.org/10.21125/edulearn.2025.0223.

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Breverman, Avital L., Jacob E. Helminiak, and Stephen M. England. "Water Security in Eswatini, Africa." In World Environmental and Water Resources Congress 2020. American Society of Civil Engineers, 2020. http://dx.doi.org/10.1061/9780784482940.007.

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Esampally, Chandraiah. "Employability through a Degree Programme in Psychosocial and Economic Support at the Institute Of Distance Education, University of Eswatini." In Tenth Pan-Commonwealth Forum on Open Learning. Commonwealth of Learning, 2022. http://dx.doi.org/10.56059/pcf10.7732.

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In Eswatini country, youth and communities are exposed to various challenges such as poverty, violence, HIV and AIDs to mention but a few. Many frontline practitioners, community based volunteers, caregivers, who are working with children and youth in the communities, lack the necessary capacities and skills to provide economic, psychosocial care, support and protection to youth and communities. It is for this reason; the University of Eswatini with the support of the Government of Eswatini and Regional Psychosocial Support Initiative (REPSSI) introduced a “Certificate in Psychosocial Support”
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Ferreira-Meyers, Karen. "Building Resilience through Quality-Assured Online Courses: the COTE Programme." In Tenth Pan-Commonwealth Forum on Open Learning. Commonwealth of Learning, 2022. http://dx.doi.org/10.56059/pcf10.1624.

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The poster will give an overview of the quality-assurance steps undertaken in the design and development of a certificate programme entitled Online Teaching for Educators offered by the Institute of Distance Education of the University of Eswatini (Eswatini, Southern Africa). The focus is on capacity and resilience building as the Covid-19 pandemic made it clear that staff members in various education sectors were struggling to make the transition from face-to-face and blended learning to fully online learning. I will discuss the steps undertaken to continue developing teaching staff’s knowled
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Smith, Christopher, Graeme Knowles, Edwina Jones, Celine Martin, Patience Dlamini, and John Mahlalela. "Online co-design of a university Work-Based Learning degree programme: lessons learned from comparing cases in United Kingdom and Eswatini." In SEFI 50th Annual conference of The European Society for Engineering Education. Universitat Politècnica de Catalunya, 2022. http://dx.doi.org/10.5821/conference-9788412322262.1210.

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Greater collaboration is required between universities, industry and society to provide the engineering education that will tackle society’s challenges. Work-based learning (WBL) programmes offer an industry-aligned, academically-informed education to support such socio-economic development. Co-design of such programmes is vital with responses to the COVID-19 pandemic innovating alternative ways to design programmes. Knowles et al (2021) [1] outlined an approach to online programme co-design in the UK university context, framed using Signature Pedagogy and through online conferencing and Miro
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Mukooza, E., N. Mmema, V. Dlamini, et al. "Drivers of HIV pre-exposure prophylaxis choice among women in Eswatini." In MSF Scientific Days International 2024. MSF-USA, 2024. http://dx.doi.org/10.57740/siafr9icq.

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Letete, Kananelo, Karen V. Smit, and Sara Burness. "Age and origin of the lithospheric mantle below the Ancient Gneiss Complex, Eswatini." In International Kimberlite Conference. University of Alberta, 2024. http://dx.doi.org/10.29173/ikc4149.

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Mashwama, Nqobile, and Thokozani Shongwe. "Proposing the best combination of Renewable Energy resources available to the country of Eswatini." In 2020 International Conference on Artificial Intelligence, Big Data, Computing and Data Communication Systems (icABCD). IEEE, 2020. http://dx.doi.org/10.1109/icabcd49160.2020.9183867.

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Kerschberger, B., N. Ntshalintshali, M. Mafomisa, et al. "High burden of sexually transmitted infections and poor diagnostic performance of syndromic approaches within a decentralised HIV care setting in Eswatini." In MSF Scientific Day International 2023. MSF-USA, 2023. http://dx.doi.org/10.57740/4e0e-e138.

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INTRODUCTION Sexually transmitted infections (STI’s) are a public health threat. Syndromic approaches based on clinical symptoms have been suggested as having poor diagnostic performance, particularly in the type of settings where MSF is operational. We assessed the burden of STI’s and the diagnostic performance of a syndromic approach within an MSF-supported HIV/STI project in Eswatini. METHODS We conducted a cross-sectional study, enrolling adults accessing routine HIV testing and antiretroviral care services in six clinics in Shiselweni, from July 2022 to January 2023. HIV testing counselor
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O'Neil, Daniel, Sifiso Nxumalo, Cebisile Ngcamphalala, et al. "Abstract 24: Compliance with Referral for Evaluation of Breast Abnormalities among HIV-Clinic Patients in Eswatini." In Abstracts: 9th Annual Symposium on Global Cancer Research; Global Cancer Research and Control: Looking Back and Charting a Path Forward; March 10-11, 2021. American Association for Cancer Research, 2021. http://dx.doi.org/10.1158/1538-7755.asgcr21-24.

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Reports on the topic "Eswatini"

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Secretariat, Commonwealth. Strategy to Enhance Private Sector Engagement in Eswatini NDC Actions. Commonwealth Secretariat, 2021. https://doi.org/10.14217/comsec.989.

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The private sector in Eswatini is not currently well engaged in NDC action. Barriers limiting Eswatini’s private sector mass engagement towards green investments are largely the result of a lack of enabling policy and financial incentives to reduce investment risks and increase the willingness of the private sector. The Government of Eswatini thus needs to create an enabling policy and regulatory environment to enable private sector innovation and investment in NDC actions. Providing a robust framework for public-private partnerships and creating investment incentives will help minimise unnece
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Fakudze, Bhekiwe, Greenwell Matchaya, Jacob Greffiths, and Howard Mbuyisa. CAADP Third Biennial Review Brief: Eswatini. AKADEMIYA2063, 2023. http://dx.doi.org/10.54067/caadptbr/es.

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Hagos, Fitsum, Greenwell Matchaya, and Nokwazi S. Mamba-Hlophe. Fourth CAADP Biennial Review Brief: Eswatini. AKADEMIYA2063, 2025. https://doi.org/10.54067/caadpfbr/eswatini.

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Masuku, Phindile T., Ziyanda Dlamini, and Fabrizio Santoro. Understanding Corporate Income Tax Payment Compliance in Eswatini. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2025.041.

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Corporate income tax (CIT) compliance is a critical aspect of a fair and robust tax system. However, while much research focuses on whether firms file tax returns, far less is known about whether they actually pay what they owe. This study addresses that gap by examining payment compliance for CIT in Eswatini – specifically, the extent to which firms remit full payments and do so on time, and the factors that influence this behaviour. Using detailed administrative data and interviews with tax officials, we uncover key compliance patterns and propose actionable policy responses.
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Chouraya, Caspian, Nobuble Mthethwa, Lynne Mofenson, et al. Piloting and evaluating family-centered HIV care in Eswatini. Population Council, 2020. http://dx.doi.org/10.31899/hiv12.1023.

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Secretariat, Commonwealth. Government of Eswatini Climate Public Expenditure and Institutional Review. Commonwealth Secretariat, 2021. https://doi.org/10.14217/comsec.990.

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This study, on the Climate Public Expenditure and Institutional Review (CPEIR), is part of this effort to enable the consideration of climate change in the national development planning and budgeting process in a systematic manner. The study applied the World Bank methodology for undertaking the CPEIR and was based on the data and information provided by the Ministry of Finance.
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Masuku, Phindile T., Ziyanda Dlamini, and Fabrizio Santoro. Understanding the Tax Payment Compliance of Companies: Evidence from Eswatini. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2025.040.

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Corporate income tax (CIT) compliance is a critical aspect of maintaining a fair and robust tax system. It ensures that businesses fulfil their legal tax obligations and contribute their fair share to public finances. However, achieving high compliance rates is often challenging due to various factors including, among others, the complexity of the tax system, economic factors (income levels, audit probabilities, liquidity constraints, tax benefits etc.) and businesses’ perceptions about the tax system and government. The Eswatini Revenue Service (ERS) database was used to access returns and pa
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Santoro, Fabrizio, Razan Amine, and Tanele Magongo. Mandating Digital Tax Tools as a Response to Covid: Evidence from Eswatini. Institute of Development Studies, 2022. http://dx.doi.org/10.19088/ictd.2022.006.

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Many tax authorities changed the mode of interacting with taxpayers from physical to online as a response to the Covid-19 pandemic, to diminish the spread of the virus. Eswatini, the country under study, mandated the use of online tax filing through the e-Tax system for all income tax payers, coupled with a zero-cash-handling policy for tax payment. By means of a difference-in-difference (DID) strategy, reinforced by a propensity score matching (PSM), this paper offers an impact evaluation of the mandate on taxpayer filing and payment behaviour. We present three sets of results. First, we desc
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Amine, Razan, and Fabrizio Santoro. Mandating Digital Tax Tools as a Response to Covid: Evidence from Eswatini. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.006.

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To reduce physical contact, Covid-19 forced many tax authorities to embrace digital technologies for filing and payment. Pandemic control aside, e-filing and e-payment hold great promise in facilitating taxpayer compliance, increasing transparency and curbing opportunity for collusion (Okunogbe and Santoro 2021). Eswatini mandated e-filing for all income taxpayers in September 2020, through the online e-Tax platform. Subsequently, the tax administration launched a zero-cash-handling policy for tax payments in April 2021. Our paper evaluated the impact of the e-Tax mandate on income taxpayers’
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Amine, Razan, and Fabrizio Santoro. Mandating Digital Tax Tools as a Response to Covid: Evidence from Eswatini, RiB 83. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.007.

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To reduce physical contact, Covid-19 forced many tax authorities to embrace digital technologies for filing and payment. Pandemic control aside, e-filing and e-payment hold great promise in facilitating taxpayer compliance, increasing transparency and curbing opportunity for collusion (Okunogbe and Santoro 2021). Eswatini mandated e-filing for all income taxpayers in September 2020, through the online e-Tax platform. Subsequently, the tax administration launched a zero-cash-handling policy for tax payments in April 2021. Our paper evaluated the impact of the e-Tax mandate on income taxpayers’
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