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The reform of the tax system in Swaziland

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  • Ayoki, Milton

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.

Suggested Citation

  • Ayoki, Milton, 2017. "The reform of the tax system in Swaziland," MPRA Paper 84739, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:84739
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    File URL: https://mpra.ub.uni-muenchen.de/84739/1/MPRA_paper_84739.pdf
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    Cited by:

    1. Ireen Choga & Fiyinfoluwa Giwa, 2023. "The Effect of Property Tax on Income Redistribution in Selected African Countries," Sustainability, MDPI, vol. 15(7), pages 1-15, March.

    More about this item

    Keywords

    Tax Reform; Tax System; Tax Administration and Policy; Swaziland;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H27 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other Sources of Revenue

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