Seminars & Events
APL (Ajiken Power Lunch)
The impact of Semi-Autonomous Revenue Authority Reform on Tax Buoyancy: Empirical Evidence from Malawi's Tax System
APL
(Ajiken
Power
Lunch)
is
a
lunchtime
workshop
open
to
public,
including
IDE
staffs,
visiting
research
fellows,
IDEAS
students,
outside
researchers
and
graduate
students.
This
workshop
provides
a
platform
for
presentation
of
any
work
in
progress
where
we
can
discuss
in
either
English
or
Japanese.
Those
who
would
attend
a
seminar
are
asked
to
announce
yourself
to
receptionists
on
your
arrival
at
the
IDE
and
to
obtain
APL
Organizers'
signature
on
your
admission
card
after
the
seminar.
Date&time:
November 19, 2015. (Thursday) 12:30-14:00
Venue:
Theme:
The impact of Semi-Autonomous Revenue Authority Reform on Tax Buoyancy: Empirical Evidence from Malawi's Tax System
Abstract
The
study
examined
the
effects
of
a
popular
tax
administration
reform;
establishing
a
Semi-Autonomous
Revenue
Authority
(SARA),
on
tax
buoyancy
estimates
of
the
tax
system.
The
specific
objectives
were
to
determine
buoyancy
of
selected
individual
taxes
and
the
tax
system
as
a
whole
and
gauge
the
impact
of
the
reformed
institution;
Malawi
Revenue
Authority(MRA),
on
the
tax
buoyancies.
The
study
employed
time
series
regression
analysis
using
annual
data
spanning
1970
to
2012.
Secondary
data
was
obtained
from
Malawi
Government’s
Annual
Economic
Reports.
The
study
revealed
that
the
reform
and
subsequent
administration
had
a
positive
effect
on
average
gross
revenue
collections
for
some
taxes
and
tax
system.
However
it
also
revealed
that
the
reform
had
a
negative
impact
on
buoyancies.
This
meant
that
in
the
period
following
the
reform,
though
the
reformed
institution
was
collecting
more
in
revenue,
on
average
the
growth
in
tax
bases
the
revenue
is
yielded
from
exceeded
the
growth
in
revenue
collections.
The
study
proposes
base
broadening
and
compliance
enhancing
measures,
and
greater
emphasis
on
improving
the
Customs
Division
to
leap
post-reform
buoyancies
beyond
unity.
Speaker:
Yami Isaac CHILIMA (Yokohama National University)
Chair:
Languages:
English
KIM, Jiyoung E-mail:Jiyoung_Kim

LEI, Lei E-mail:Lei_Lei

OSADA, Noriyuki E-mail:Noriyuki_Osada
