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Dissertations / Theses on the topic 'Organisation for Economic Co-operation and Development. Library'
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1
Zowall, Hanna. "Structural changes in the major OECD countries between 1960 and 1980." Thesis, McGill University, 1985. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=65994.
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Linebarger, Christopher David. "Foreign aid and democracy a quantitative analysis of the determinants of development assistance /." abstract and full text PDF (UNR users only), 2008. http://0-gateway.proquest.com.innopac.library.unr.edu/openurl?url_ver=Z39.88-2004&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&res_dat=xri:pqdiss&rft_dat=xri:pqdiss:1456411.
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Ahmed, Mohamed Ashfaque. "Corporate Governance in the Southern African Development Community." University of the Western Cape, 2016. http://hdl.handle.net/11394/5502.
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Romero, Clapper Darío. "La supervisión internacional de los paraísos tributarios." Tesis, Universidad de Chile, 2007. http://www.repositorio.uchile.cl/handle/2250/113204.
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Memoria (licenciado en ciencias jurídicas y sociales)En el mundo actual, los países se han visto inmersos en una realidad que hasta hace poco les era completamente ajena: tener que competir para captar inversiones. Efectivamente, la gran mayoría de las naciones en vías de desarrollo, y varias naciones desarrolladas tienen políticas explícitamente diseñadas para captar la inversión extranjera, con condiciones beneficiosas para los inversionistas. Dentro de los elementos tenidos en cuenta por un inversionista para invertir en un país determinado, el componente tributario tiene una relevancia fundamental. Tanto es así, que se ha originado un fenómeno que algunos han dado en llamar “competencia fiscal” - que pasaremos a analizar en seguida - y que tiene una serie de implicancias fundamentales para los sistemas tributarios de los países involucrados. Una particular faceta de este fenómeno son los paraísos fiscales, los que gracias a los avances de la tecnología y la creciente liberalización de la economía han cobrado particular relevancia en los últimos años. Tanto es así, que diversos organismos multinacionales han comenzado a prestar atención a estos – generalmente – pequeños países que en el pasado eran vistos como lugares de una importancia ínfima. Así, el GAFI se ha enfocado en la criminalidad que a veces se manifiesta en estos lugares, como el lavado de los dineros del narcotráfico y la red de financiamiento del terrorismo internacional, y el Fondo Monetario Internacional, por su parte, creó el Foro de Estabilidad Financiera para – entre otras cosas - revisar el riesgo que revisten estos lugares para el sistema financiero mundial. También han recibido la atención de expertos del Banco Mundial y de las Naciones Unidas, y por ciertos de los encargados de elaborar normas tributarias de diversas naciones, entre ellas Chile. El presente trabajo pretende analizar la faceta puramente tributaria del asunto, manifestado en la pérdida de recaudación argüida por diversas naciones del mundo, y más específicamente, en el trabajo que ha realizado la Organización para la Cooperación y el Desarrollo Económico (OCDE). El trabajo de dicha organización se ha estimado como uno de los más gravitantes en lo que se refiere a la regulación de la actividad de los paraísos tributarios, y sus recomendaciones son escuchadas por los legisladores de los más diversos países del mundo, entre ellos Chile. Durante el curso de este trabajo se analizará si el fenómeno es beneficioso o perjudicial, para lo cual primeramente se determinará el marco teórico de análisis. Luego se detallará lo hecho por la OCDE en la materia, con las críticas planteadas por sus detractores, y los argumentos esgrimidos por sus partidarios. Después se analizará la legislación nacional con respecto a los paraísos tributarios, para pasar a formular conclusiones respecto de los temas revisados.
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Mkandla, Lorraine Thandiwe. "The approach of the organisation for economic co-operation and development to the challenges of international digital taxation and dispute resolution." Diss., University of Pretoria, 2019. http://hdl.handle.net/2263/77418.
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The world’s economy has shifted and evolved in such a manner that embraces and largely relies on the use and application of technology. This imputes a duty on each country and the worldwide regulatory bodies to implement legislative measures which are designed to control the digital implications of the economy and ensure equal applications of such regulations.
In order to effectively regulate the advent of the digital economic system, the world’s recognised international regulatory body has proposed a number of solutions relating to the taxation of digital economic activities. These solutions are to be applied and adopted to countries that voluntarily undertake to be bound by them. This raises a number of concerns relating to the uniformity of tax regulations internationally, as well as the resolution of tax disputes that may arise from lack of uniform interpretation of the concerned regulations.
This dissertation analyses the proposed solutions to digital taxation by the OECD, paying attention to the responses to those solutions from the EU and SADC region with a particular focus on South Africa. It also explores dispute resolution mechanisms proposed by the OECD in their application to digital taxation and the digital economy. These are intended to ascertain the potential effectiveness of the solutions in a world that does not have a set international tax adjudicating body and/or tax authority.
The SADC has thus far made no attempt to address the implications of digital taxation which raises concerns as it is a recognised fact that African countries’ economies are largely reliant on taxes. As such, focus is paid to any other solutions that may assist the SADC region in order to propose solutions that can be of benefit to its member countries.Mini Dissertation (LLM)--University of Pretoria, 2019.
Mercantile Law
LLM
Unrestricted
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Chen, Christina Melonie. "The effects of prevention and public health expenditure on measles immunization rates in Organisation for Economic Co-Operation and Development (OECD) countries." Thesis, [College Station, Tex. : Texas A&M University, 2007. http://hdl.handle.net/1969.1/ETD-TAMU-1527.
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Elshihry, Manal Elsayed. "Biopolitics and heterotopian spaces of New Public Management : the case of the OECD." Thesis, University of Aberdeen, 2016. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=230145.
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New Public Management (NPM) – a global administrative discourse – has been controversial in its intentions, implications, and outcomes. It has been the focus of lively academic, political, and public debate, and has been subjected to extensive academic scrutiny over the last few decades. However, 'spatial analyses' of its global–national political implications remain underdeveloped. Thus, the purpose of the present thesis is to investigate the spatial politics of NPM as a global hegemonic discourse, by exploring its emergence, evolution, and current role in the dynamics of global capitalism and governance. The work examines the processes, technologies, and techniques through which governable spaces of governance have been constructed by NPM discourse. In terms of methodology, a critical discourse analysis is undertaken here of OECD annual reports from 1978 to 2011, as well as other OECD 'texts' that propagate NPM discourse. In terms of theory, the thesis draws on Foucault's notions of governmentality, disciplinary power, biopolitics, and heterotopia. The thesis concludes that NPM discourse creates a heterotopian textual space. It constructs a transnational governing space that is biopolitically governed through the exercise of specific heterotopic practices. Through the deployment of NPM discourse, neoliberal subjects have been constructed, and neoliberal governmentality has become transnational. This has transpired because NPM discourse operates as an interplay between heterotopias of deviation and heterotopias of compensation. Using a set of textual practices of compensation and deviation, NPM (re)constructs a utopia of neoliberalism, where NPM deviates and compensates not only national governments and their populations but also individual public organisations at the national and transnational levels. Through such deviation and compensation strategies, neoliberalism is perpetually (re)produced as an ideal type. To this end, various institutional technologies and techniques of differentiation, surveillance, and compensation/normalisation are deployed.
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Siaroff, Alan. "Employment patterns and policies : a comparative analysis of OECD nations, 1973-1983." Thesis, McGill University, 1985. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=65919.
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Adlkofer, Michelle Leigh, and Michelle Venter. "E-commerce: the challenge of virtual permanent establishments." Thesis, Rhodes University, 2015. http://hdl.handle.net/10962/d1020057.
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The continued growth of world commerce has led to the advance of the permanent establishment principles. These principles are, however, constantly challenged by the developments of e-commerce. This thesis considers the taxing of a permanent establishment and the influence of e-commerce on the concept of a permanent establishment. In 2000, the Organisation for Economic Co-operation and Development (“OECD”) developed and introduced guidelines on how to deal with e-commerce in the context of a permanent establishment. Since the OECD guidelines on e-commerce were issued, the permanent establishment principles have come under further scrutiny. The latest development came about in 2013 with the release of the Base Erosion and Profit Shifting (“BEPS”) Action Plan. This Action Plan addresses the intention of the OECD to deal with the taxing of the digital economy. With the development of e-commerce and the result of e-commerce creating intangible boundaries between countries, the concept of a virtual permanent establishment has emerged. This has resulted in the need to tax a presence of an enterprise in a jurisdiction where no actual physical connection can be established. Various authors have made suggestions on how to ensure that an economy in which business is being carried on is correctly compensated for in the form of taxes. The source of income is the driving force for the imposition of taxation today. The main goal of this thesis was to explore the alignment of the concepts of a permanent establishment and e-commerce in the digital economy. This study therefore examined the concepts of both permanent establishments and e-commerce, and explored authors’ views and suggestions on how to deal with the inter-related effects of these two concepts. The relevant Action Points in the OECD Action Plan were also considered.Maiden name: Venter, Michelle
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Ritzka, Martin Stefan. "Incorporation of Sustainable Development Concerns in Regulatory Impact Assessments." Thesis, Uppsala universitet, Institutionen för geovetenskaper, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-297575.
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Regulatory Impact Analyses (RIA) are carried out in order to determine how a project or regulation affects the economy, society and environment. Traditionally, RIAs are carried out through cost benefit assessments and by monetizing different variables in order to assist policymakers with their decision. The main disadvantage of it, is that highly relevant social and environmental factors are difficult to quantify, thus providing weak or "incomplete" support to policy-makers in their final decision and enabling long-term consequences. An option to improving RIAs, is by taking into account such factors with the introduction of Sustainable Development (SD) concerns early in the decision making process. This is a trend that has been gaining more momentum and support, especially in OECD and EU members. The shift towards the inclusion of such concerns at a regulatory and legislative level nonetheless still presents itself to be a challenge and has wide room for improvements. On this research, four different countries and the European Union are analyzed and compared, presenting their current RIA practices and how much they take into account sustainability concerns with the intent on showing where can they be improved and better included.
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Kinrade, Peter. "Sustainable energy in Australia : an analysis of performance and drivers relative to other OECD countries /." Connect to thesis, 2009. http://repository.unimelb.edu.au/10187/3613.
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Kyepa, Timothy. "Integrating national oil companies in the corporate governance discourse: a comparative analysis of the Norwegian state oil company (statoil) and the proposed national oil company of Uganda." Thesis, University of the Western Cape, 2011. http://etd.uwc.ac.za/index.php?module=etd&action=viewtitle&id=gen8Srv25Nme4_3592_1363783163.
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Hendawi, Raed Diab Moh’d. "Assessment Of Corporate Governance Practices In Jordan: An Empirical Investigation." Thesis, University of Bradford, 2013. http://hdl.handle.net/10454/12980.
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Corporate Governance (CG) nowadays is on the agenda of most developed and developing countries, including Jordan, and is receiving considerable attention in the business world as well as in the area of academic research, which is an indication of its importance for business development and society as a whole. The knowledge base about CG in developing countries appears to be limited, but it is growing in size and importance. This study therefore aims to investigate current CG practices and barriers to the development of good CG practices in firms. In order to accomplish the research objectives, a mixed research methodology was adopted. The findings of the study contribute to knowledge by providing empirical data to test and extend the theory of CG. The results suggest that most big and old firms are applying best practice of good CG. Regarding factors inhibiting the practice of effective CG, the results indicate that weakness of the legal environment for firms and lack of knowledge of BODs about CG principles are the most important factors. The empirical results find that constitution, compliance and conscience will affect firm’s performance positively. Separation between the position of CEO and Chairman, the existence of independent NEDs, the use of board subcommittees and a strong disclosure regime also help firms to improve performance. On the basis of the empirical results, the study recommends that the government needs to reform the relevant legislation. These suggestions may strengthen the internal governance of firms, thereby increasing performance and maximise shareholders’ wealth.
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Hendawi, Raed Diab Moh'd. "Assessment of corporate governance practices in Jordan : an empirical investigation." Thesis, University of Bradford, 2013. http://hdl.handle.net/10454/12980.
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Corporate Governance (CG) nowadays is on the agenda of most developed and developing countries, including Jordan, and is receiving considerable attention in the business world as well as in the area of academic research, which is an indication of its importance for business development and society as a whole. The knowledge base about CG in developing countries appears to be limited, but it is growing in size and importance. This study therefore aims to investigate current CG practices and barriers to the development of good CG practices in firms. In order to accomplish the research objectives, a mixed research methodology was adopted. The findings of the study contribute to knowledge by providing empirical data to test and extend the theory of CG. The results suggest that most big and old firms are applying best practice of good CG. Regarding factors inhibiting the practice of effective CG, the results indicate that weakness of the legal environment for firms and lack of knowledge of BODs about CG principles are the most important factors. The empirical results find that constitution, compliance and conscience will affect firm’s performance positively. Separation between the position of CEO and Chairman, the existence of independent NEDs, the use of board subcommittees and a strong disclosure regime also help firms to improve performance. On the basis of the empirical results, the study recommends that the government needs to reform the relevant legislation. These suggestions may strengthen the internal governance of firms, thereby increasing performance and maximise shareholders’ wealth.
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Delechat, Aude Simonne Emilie. "Une concurrence fiscale loyale (un compte de fée?) /." Thesis, McGill University, 2005. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=83950.
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Tax competition between tax sovereignties is a fact. We focus here on the international tax competition. Taxation is one of the tools of governance that States use to direct their policies. Tax authorities try to diminish the burden of their taxpayers to improve the national economic and social welfare. To aim this objective, Governments intensify the competitiveness of the domestic trade and/or attract foreign investments. Because every States share the same goal, Governments compete with each other on the tax field. This tax competition is qualified as beneficial on the one hand, and one the other hand---ever more often---the adjective used to qualify this competition would be "harmful". At first, this thesis exposes the situation of tax competition, presenting the opposing views and the concurring ones. Then, we look at the position of the Organization of Economic Cooperation and Development and the position of the European Union on this issue of tax competition. Historic summaries explain the point of view of these two organizations that are the leaders in the fight against the "harmful" tax competition. Finally, we give subjective ideas to re-think tax competition in a fair way.
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Söderqvist, Felicia. "Energy, Environment and Transportation : An Actor-Role Network Analysis of the World Energy Outlook 1977-2016." Thesis, Uppsala universitet, Institutionen för arkeologi och antik historia, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-386463.
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This thesis explores how energy and environmental issues have been presented in the transportation sector over time in World Energy Outlook (WEO) publications; the flagship publication of the International Energy Agency (IEA). The thesis covers WEO publications from the first publication of 1977 up to 2016 (with the exception of WEO 1982). The data was extracted through the aid of interpretive content analysis, focusing on the transport sector. Energy and Environmental issues within the context of transportation were then discussed as to their roles and forms of action they were ascribed throughout the publications. Actor-network theory was used as a theoretical framework to map and showcase how these roles and actions conditioned and connected to each other. The results of the study show that energy has had a tendency to be divided into the camps of fuels that are either solutions or problems. The exceptions are biofuels, which stand out as fuels that are both solutions and problematic. The environmental issues are solved and caused through energy use, and in 1977,environmental consideration were presented as obstacles to energy security. In 1993 global warming and emissions have changed into being major policy concern. Pollution, congestion, dust, noise, and related health issues are added to the fray as time proceeds, and so are more forms of energy for solutions. Goals and interests showcased in the publications are shown to conflict with others, while energy efficiency as a solution has emerged as a solution to both global warming and energy security. The transport sector starts of as framed more asan area or space where environmental issues take place and solutions are implemented,however, increasing motorisation of the sector and traffic and its role as amajor emitter are later added as active aspects of the conditioning of thesector and in offsetting the solutions. Regional cases are used to exemplify the issues and solutions, with a major focus on OECD contexts, and technological renewal emerges early on as a mayor pathway in solving the environmental issues, through the support of consumers. However, the major issues still remain the same as in 1993.
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Eklund, Magnus. "Adoption of the Innovation System Concept in Sweden." Doctoral thesis, Uppsala : Acta Universitatis Upsaliensis : Universitetsbiblioteket [distributör], 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-8167.
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何慧榮. "從PISA 2003測試報告探究澳門中學生數學素養表現及個人因素影響之研究." Thesis, University of Macau, 2007. http://umaclib3.umac.mo/record=b1642191.
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鍾健. "影響澳門學生數學素養表現之學校和家庭因素研究." Thesis, University of Macau, 2007. http://umaclib3.umac.mo/record=b1643155.
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黃曉玲. "澳門十五歲學生學校歸屬感之相關因素研究." Thesis, University of Macau, 2008. http://umaclib3.umac.mo/record=b1943969.
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楊玉婷. "從PISA-2003測試結果探究影響澳門學生數學素養表現的學習特徵研究." Thesis, University of Macau, 2008. http://umaclib3.umac.mo/record=b2098486.
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Netshikulwe, Matamela Juliet. "Determining, social assistance level in African and Organisation for Economic Co-operation and Development (OECD) countries." Diss., 2019. http://hdl.handle.net/11602/1484.
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MCom (Economics)Department of Economics
The need to realise steady economic growth, measured in this research by Gross Domestic Product (GDP), has ignited a plethora of studies about the contributors of economic growth and their optimal levels. Government expenditure is one contributor to economic growth. From a theoretical standpoint, optimal government size is depicted by an inverted U-curve known as the Armey curve which is hypothesised between the relationship of government size and economic growth. Empirical literature provides evidence that optimal government size is between 20-30 percent a share of GDP. However, little has been done to investigate the optimal level of isolated components of government spending that maximizes economic growth. One component of government spending that has gained limelight over the past decade is that of social assistance. Defined as public expenditure spent as cash and food transfers to the poor, this research uses social assistance expenditure to assess its optimal level that maximizes growth. This is important because some policymakers are concerned about the ballooning budgets directed at social assistance, and argue that the scarce resources need to be transferred to other social services sectors such as health and education. Basing on the panel-data accessed from the World Bank, this research uses the quadratic equation model to determine the optimal level of social assistance for African and Organisation for Economic Co-Operation and Development (OECD) countries covering the period 2009-15. The finding is that the optimal level of social assistance spending for African and OECD countries is 3.2 percent of GDP and 29.4 percent of GDP respectively. The study also finds that both African and OECD countries operate below the optimal levels and it is suggested that they need to increase social assistance spending in order to realize positive contributions to economic growth.
NRF
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Madsen, Jakob Brochner. "Unemployment in the OECD : a macroeconomic study." Phd thesis, 1992. http://hdl.handle.net/1885/120829.
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The purpose of this thesis is to test different theories cf
unemployment and to shed light on factors that may have
contributed to the rise in the unemployment over the pass
three decades in 22 OECD countries. The thesis also
attempts to explain why unemployment experiences have been
so different across OECD countries. Although the chapters
are interrelated they are written so they can be read
independently.
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"Permanent establishment dilemma in the digital economy." Thesis, 2014. http://hdl.handle.net/10210/12395.
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M.Com. (South African and International Taxation)The concept of permanent establishment (PE) is a fundamental concept in international tax law, as it establishes the right to tax business profits of non-resident entities in the country where business activities are carried out. This study was motivated by the challenges governments and business entities face in the allocation of taxing rights in the digital economy. This study considers the history and the meaning of the current Organisation for Economic Co-Operation and Development (OECD) permanent establishment concept, and analyses its effectiveness in the digital economy. The digital economy and the event of e-commerce have changed the way in which business transactions are conducted and how multinational entities are structured. The digital economy has created different means of value creation for business entities, and new challenges are being confronted internationally regarding the taxation of such value created. This directly affects revenue collection by governments globally. A largely qualitative approach was undertaken in conducting the research. This included a detailed reading on the topic to support any inferences and conclusions. This study finds that the current OECD concept of permanent establishment is no longer an effective concept in the current digital economy. The event of e-commerce is challenging the core elements of “physical presence” and “fixed place of business”. Large multinational entities have low effective tax rates on their profits, and governments are being deprived of tax revenue that would normally have resulted from increased productivity. Data and data collection are important value creators in the digital economy, and there is an increasing need to tax digital company profits. The OECD Base Erosion and Profit Shifting (BEPS) Project announced in 2013, means to address resultant issues, such as tax-base erosion, tax abuse, and artificial avoidance of permanent establishment status. This study concludes that either the concept of permanent establishment needs to be redefined to ensure its effectiveness in the digital economy, or a completely new concept needs to be created.
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Mohanlal, Dhanesh. "A critical analysis into the Organisation for Economic Co-operation and Development ‘Standard for Automatic Exchange of Financial Account Information in Tax Matters’." Thesis, 2017. https://hdl.handle.net/10539/24698.
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A research report submitted to the Faculty of Commerce, Law and Management in fulfilment of the requirements for the degree of Master of Commerce specialising in Taxation. Johannesburg, August 2016.The impact of the Organisation for Economic Co-operation and Development’s Standard on Automatic Exchange of Financial Account Information in Tax Matters has a significant impact on Financial Institutions globally. This paper aims to critically evaluate the current South African legislation and the obligations it places on financial institutions. The research also highlights the challenges faced by a financial institutions in interpreting and implementing the often complex requirements of the regulations with a particular focus on the following areas namely customer on-boarding and enhanced due diligence procedures, monitoring of accounts, remediation of the existing customer base, system development, and reporting to the South African Revenue Service. The research also looks into the readiness of developing countries in implementing the Automatic Exchange of Information. The research concludes with a discussion into the appropriateness of South Africa’s decision to agree to be one of the early adopters of this legislation despite the challenges identified above. Key Words: OECD, Standard on Automatic Exchange of Financial Account Information for Tax purposes, Common Reporting Standard, Financial Institutions.
GR2018
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Miskin, Sarah Jane Merl. "The OECD : ideas,institutions, and social justice." Phd thesis, 2004. http://hdl.handle.net/1885/146423.
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"The interpretation of the term “beneficial ownership” in South Africa for international tax purposes." Thesis, 2014. http://hdl.handle.net/10210/9626.
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M.Com. (South African and International Taxation)The term “beneficial ownership” was first included in Articles 10, 11 and 12 of the OECD’s Model Tax Convention in 1977 but it is not defined in the OECD’s Model Tax Convention and most countries do not have a definition in their domestic tax laws. There is a need for South African revenue authorities to consider how the concept of beneficial ownership will be applied in an international tax context especially with the introduction of withholding tax on dividends and the pending implementation of withholding tax on interest. A review and analysis of interpretation principles from the Vienna Convention, the OECD, selected countries and experts revealed that there are common interpretation principles which are being applied consistently when determining beneficial ownership for international tax purposes. When applied against relevant, recent international tax case law, it was interesting to note that these common interpretation principles did not consistently yield results which were in line with the courts’ judgements. The common interpretation principles represent attributes which can be used to determine beneficial ownership in international tax and could prove useful to South African revenue authorities in constructing a domestic definition for “beneficial ownership.”
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Αλεξοπούλου, Δήμητρα. "Εφαρμογή της μεθοδολογίας DEA για την αξιολόγηση των χωρών του ΟΟΣΑ ως προς τον κλάδο της Υγείας." Thesis, 2013. http://hdl.handle.net/10889/6217.
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Στην παρούσα εργασία με τη χρήση της Περιβάλλουσας Ανάλυσης Δεδομένων (Data Envelopment Analysis, DEA) υπολογίζεται η αποτελεσματικότητα των πολιτικών υγείας διαχρονικά, για κάθε έτος της τριετία 2008-2010 με τη χρήση της Window Analysis, στις χώρες που είναι ενταγμένες στον Οργανισμό Οικονομικής Συνεργασίας και Ανάπτυξης (ΟΟΣΑ). Επίσης, δημιουργούνται πρότυπα για το πώς μπορούν να βελτιωθούν οι μη αποτελεσματικές χώρες.Στην παρούσα εργασία με τη χρήση της Περιβάλλουσας Ανάλυσης Δεδομένων (Data Envelopment Analysis, DEA) υπολογίζεται η αποτελεσματικότητα των πολιτικών υγείας διαχρονικά, για κάθε έτος της τριετία 2008-2010 με τη χρήση της Window Analysis, στις χώρες που είναι ενταγμένες στον Οργανισμό Οικονομικής Συνεργασίας και Ανάπτυξης (ΟΟΣΑ). Επίσης, δημιουργούνται πρότυπα για το πώς μπορούν να βελτιωθούν οι μη αποτελεσματικές χώρες.
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Vos, Gerwin. "Tax administration reform in certain African Tax Administration Forum members in Southern Africa / Gerwin Vos." Thesis, 2013. http://hdl.handle.net/10394/12220.
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During August 2008 commissioners, senior tax administrators and policy makers from 28 African countries attended the International Conference on Taxation, State Building and Capacity Development in Africa. The objective of the conference had been to investigate how African countries can improve their resource mobilization, thereby decreasing Africa’s reliance on foreign aid, improving the fiscal independence of African countries and improving the living conditions of their citizens. It was identified during the conference that African countries can improve their resource mobilization through an improvement of their existing taxation structures. An improvement in existing taxation structures could in turn be achieved through improved sharing of information between African tax authorities on their tax structures currently in place, as well as the habits of their respective taxpayers. In order to facilitate the improved sharing of information, as well as to better equip African Tax Administrations for the task at hand, the African Tax Administration Forum (ATAF) was formed.
The aim of this research is to determine whether any progress has been made regarding tax administration reform by African countries following the Conference on Taxation, State Building and Capacity Development in Africa, during the period 2008 to 2012. This has been determined by evaluating the structures of the ATAF and the activities implemented by the ATAF during the period 2008 to 2012 to meet its initial strategic objectives. Secondly, African countries that were previously members of SADC, and have since become members of the ATAF as well, were evaluated in order to determine whether the countries in question have implemented tax administration and governance reforms during the period 2008 to 2012, which have led to an improvement in the tax administration and governance structures of the countries in question. Furthermore, an evaluation was performed as to whether the improvements have led to an improvement in the fiscal independence and humanitarian conditions of the countries in question, during the period 2008 to 2012.
The conclusion arrived at reveals that the ATAF has implemented several activities during the period 2008 to 2012, to meet its initial strategic objectives. Furthermore, all the analysed African countries have improved their tax administration structures during the period 2008 to 2012. Unfortunately, not all the countries analysed have been able to improve their governance structures during the period 2008 to 2012 as well. However, where a country has been able to improve both its tax administration and governance structures during the period 2008 to 2012, its fiscal independence and humanitarian conditions have also improved during the period 2008 to 2012.MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014