Tax payment is a civic duty and an imposed contribution by the government to contribute principal source of revenue provide public goods services its citizenry. It compulsory unrequited Government. The general objective study was identify effect tax accounting on compliance. case Rwanda Revenue Authority (RRA) (2018-2021). Specific objectives were to: assess impact preparing profit loss account...

OBJECTIVES The objective of the present study was to evaluate how effective tobacco tax increase has been in increasing price of tobacco products and reducing tobacco consumption in the Gambia. In addition, it tests the hypothesis that tobacco tax revenue grows while tobacco consumption decreases as a result of tax and price increase. SETTING The study is designed at the macroeconomic level t...

T first step in transforming strategy from a hopeful statement about the future into an operational reality is to allocate resources to innovation and new product development (NPD) programs in a portfolio. Resource allocation and NPD portfolio decisions often span multiple levels of the organization’s hierarchy, leading to questions about how much authority to bestow on managers and how to stru...

This paper constructs a model of corporate investment decisions under hyperbolic discounting of present values. The hyperbolic discounted present value can be interpreted as reáecting irrational myopic preferences or, as this paper demonstrates, reduced-form implications of corporate agency issues. Both cases result in an underinvestment problem for the Örm, but the Örm valuation criteria di§er...

We examine how public sector third-party purchasers and hospitals negotiate quality targets when a fixed proportion of hospital revenue is required to be linked to quality. We develop a bargaining model linking the number of quality targets to purchaser and hospital characteristics. Using data extracted from 153 contracts for acute hospital services in England in 2010/11, we find that the numbe...

This paper demonstrates that the optimal structure of taxation in a federal system of governments is one in which only lower level governments are allowed to tax, and the higher level of government receives its revenues as contributions from the lower level governments. The central inefficiency created when multiple levels are allowed to tax is a revenue externality between governments that is ...

This paper takes advantage of the overlapping geographies of Israeli military and Palestinian civil authority in the West Bank to examine the association between “partial”, or “fragmented”, statehood at the national level and the fiscal capacity of local governments. The main empirical finding is that local governments in areas of the West Bank that operate under shared Israeli-Palestinian cont...

The study examined the role of leadership in performance National Social Security Authority (NSSA) Zimbabwe. employed mixed methods research, which triangulated qualitative and quantitative techniques. Respondents for questionnaires were selected using simple random sampling. Participants interviews purposively selected. Written records also used to collect data. Data from analyzed Statistical ...

Abstract The purpose of this chapter is to examine the role religion and ritual in facilitating access security over land among migrants peri-urban Zimbabwe. based on ethnographic fieldwork carried out Malawians settled Lydiate, an informal settlement Zimbabwe’s Norton area. study shows that though they are not only sources land, ritual-based forms authority—the Nyau cult witchcraft—play a matt...