The Beckerian approach to tax compliance examines how a tax authority can maximize social welfare by trading-off audit probability against the fine rate on undeclared tax. This paper offers an alternative examination of the privately optimal behavior of a tax authority tasked by government to maximize expected revenue. The tax authority is able to trade-off audit probability against audit effec...

COVID-19 has wreaked havoc throughout the world across economies and social strati as evident from literature. Numerous employees lost their jobs industries hardest hit industry is tourism hospitality industry. Restaurant business a bigger component of many restaurants’ workers were left job less due to COVID-19. This study sought investigate toll on restaurants business. The country strategisi...

INTRODUCTION The National Health Insurance Act, passed in 2003 mandates the National Health Insurance Authority to, in conjunction with the district assemblies establish district mutual health insurance scheme (DMHIS) governed by semi-autonomous boards in all ten regions. Since its implementation, unsubstantiated reports indicate increasing health care and administrative costs of the various DM...

Value-added tax (VAT) is the core transaction tax for most countries. It involves every process of production and consumption along the value chain, and requires not only administrative capacity on behalf of the government entity (revenue authority), but also on the part of the private sector through accounting and reporting. As such, the implementation and structure of the VAT have direct impl...

INTRODUCTION Medicines have the potential to cause adverse drug reactions and because of this Zimbabwe monitor reactions to medicines through the Adverse Drug Reaction Surveillance System. The Medicines Control Authority of Zimbabwe monitors reactions to medicines through the Adverse Drugs Reactions Surveillance System. The system relies on health professionals to report adverse drug reactions ...

1 Harvard University School of Public Health, Boston, Massachusetts, United States of America, 2 Ministry for Health and Child Welfare, Harare, Zimbabwe, 3 Imperial College London, London, United Kingdom, 4 Independent consultant, Harare, Zimbabwe, 5 United Nations Population Fund, Harare, Zimbabwe, 6 Zimbabwe National AIDS Council, Harare, Zimbabwe, 7 Biomedical Research and Training Institute...

W e consider a supply chain with a supplier that sells to a retailer under a revenue-sharing arrangement. Demand is uncertain and unobservable to the supplier. We assume that the retailer is rational, that is, the retailer behaves opportunistically and underreports sales revenues to the supplier whenever such underreporting is profitable. Assuming the supplier has the ability to audit the retai...