Search results

Virtually no attention has been directed towards how tax policies shape fisheries development in Sub-Saharan Africa and to their contribution to government revenue. This is despite abundant evidence of fish stock depletion in the continent, and a longstanding interest by economists and marine scientists in the role of government regulation of fisheries. To help starting this discussion, the article provides an overview of the theoretical underpinning of fisheries taxation and of selected experiences of high-income countries. Following a presentation of fisheries economic contribution in Sub-Saharan Africa, the main debates on the fiscal treatment of fisheries are covered: Prioritising their welfare or wealth contribution; their co-management between local and central government; fishing agreements with distant water fishing nations; and the role of subsidies. The review shows that while fisheries revenue contribution is likely limited in the short run, fiscal policies can be central in promoting the sector sustainable development.

International audience ; The taxation of fisheries: rationale and overarching debatesMany low-income countries (LICs) have long struggled to increase their domestic revenue mobilisation, which is often seen as a necessary step to achieve a more sustained economic development. A wider fiscal space can lead to more funds being available for social spending and infrastructure investment, both of which are required to improve livelihood opportunities for their citizens. A decreased dependence on external aid to finance domestic policies, coupled with more frequent bargaining about revenue extraction between the government and the population, could also lead to better governance outcome.

AbstractTax agents' role in ensuring or deterring compliance with tax obligations has received relatively little attention in the literature. Some evidence has emerged indicating when agents improve (or decrease) compliance, and why taxpayers employ their services. However, most existing studies have focused on high‐ or upper‐middle‐income countries. As the tax systems of low‐income countries present a unique set of compliance issues, a closer look at the role that tax agents play in these contexts is warranted. In this paper, we present evidence from two surveys on their use in Uganda. Our results show that tax agents contribute to an increased quality of filed returns thereby leading to lower audit adjustments The type of services more frequently requested by taxpayers seem to match those in high‐income countries, as do their reasons for engaging tax agents in the first place.

Nigeria is richly endowed with energy resources, and the Government has been making large profits from their export. However, windfall revenues have also been affecting the Government's responsiveness and accountability towards the people and they have brought it into collusive relationship with international oil and gas companies operating in the country. A skewed distribution of petroleum resources costs and benefits, as well as the dependence on exports exposing the public finances to volatility in the international markets have represented further major issues. As a result, energy access and power generation still represent urgent issues for action in the country. Solid biomass accounts for 74% of the primary energy consumption, while the electrification rate stands at 34% in rural areas. Active power plants are mainly gas-fired, but they face capacity, maintenance, and financial constraints. While historically natural gas has been disregarded or flared into the atmosphere because it was considered a by-product of oil due to lacking market conditions and processing capacity, today the development of a domestic market for natural gas is seen as a key priority to guarantee energy security and boost industrial development in Nigeria. A more efficient and equitable governance of the sector and management of export revenues can play a major role in this sense. In this context, this paper highlights the main current issues and underpins key policy conditions for this transition to take place in Nigeria.

This short open access book investigates the role of renewable energy in East Africa to provide policy-relevant inputs for the achievement of a cost-effective electrification process in the region. For each country, the authors review the current situation in the domestic power sector, adopt a GIS-based approach to plot renewable energy resources potential, and review currently planned projects and projects under development, as well as the key domestic renewables regulations. Based on such information, least-cost 100% electrification scenarios by 2030 are then modelled and comparative results over the required capacity additions and investment are reported and discussed. The authors also inquire into some of the key technological, economic, policy, cooperation, and financing challenges to the development of a portfolio of renewables to promote energy access in a sustainable way, including a discussion of the challenges and opportunities that might stem from the interaction between local RE potential and natural gas resources currently under development in the region. To conclude, policy recommendations based on the book's results and targeted at international cooperation and development institutions, local policymakers, and private stakeholders in the region are elaborated.