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The reform of the tax system in Swaziland

Milton Ayoki

MPRA Paper from University Library of Munich, Germany

Abstract: This paper documents the tax reforms implemented in Swaziland since the 1990s and how they have contributed to revenue collection. Reforms have had a major impact on collection of indirect taxes (especially VAT) but no clear impact on receipts of direct taxes and trade taxes. Despite efforts to broaden the tax base, tax collection is still heavily concentrated on very few sources, with SACU receipts alone accounting for more than one-half of total revenue. Growth in revenue collections from direct taxes on income and profits, and indirect taxes on goods and services remain substantially too low to compensate for the loss in import tariff revenues.

Keywords: Tax Reform; Tax System; Tax Administration and Policy; Swaziland (search for similar items in EconPapers)
JEL-codes: H20 H24 H27 (search for similar items in EconPapers)
Date: 2017-11-30
New Economics Papers: this item is included in nep-acc and nep-pbe
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:84739

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