This proposal investigates the impact of adopting tax reforms such as the Value Added Tax (VAT), the Large Taxpayers Unit (LTU), and the Semi-Autonomous Revenue Agency (SARA) on tax revenue performance revenues in Sub-Saharan Africa. Despite the increasing adoption of these reforms, the...

The paper documents how Nigeria’s public financial system stacks up against international standards, the better to see current institutions and their capacities in a wider perspective. It uses Public Expenditure and Financial Accountability (PEFA) framework for analysing the Nigeria's systems...

Diese kumulative Dissertation besteht aus drei Abschnitten. I. Geopolitics, Aid and Growth Wir untersuchen den Effekt kurzfristiger politischer Motive auf die Effektivität von Entwicklungshilfe. Dabei testen wir, ob der Effekt der Hilfe auf Wirtschaftswachstum reduziert wird durch den Anteil...

Bangladesh has achieved the status of a 'lower middle-income' country 44 years after emerging as a sovereign state. Along the way, it achieved some successes in improving several development indicators such as life expectancy, primary school enrolment, infant mortality rate, maternal mortality,...

We study the causality direction between banking sector development and economic growth in Lebanon over the period 1992-2011. Firstly, using Granger Causality tests, we find a one-way causality running from economic growth to banking sector measures such as deposit growth and credit to local...

In retrospect, the poverty problem has deepened in many Sub-Saharan African countries in the last several decades, underpinning the region’s inability to sustain peace and stability, and in the process threatening years of development post-independence. This worsening situation is reflected in...

This paper examines the longstanding debate on government expenditure–economic growth nexus based on two opposing theories (i.e., Wagner’s Law and Keynesian theory) focusing on the Free State (FS) province in South Africa using both bivariate and trivariate models estimated for the period...

Romania's accession to the European Union required a series of changes in the fiscal legislation in order to harmonize it with the Community Regulations; the value-added tax, the new introduced concepts or mechanism being especially regarded at this indirect tax level, with the function to...

On the background of creation of a unitary fiscal system at the European Union's level, the legislative framework in Romania on the financial-fiscal field underwent a series of amendments with a view to achieve the objectives related to the extension of the taxation basis, to taking over the...

The legislative modifications, both in accounting/book-keeping and fiscal manner, influenced the leasing which is known in our country as a modern financing technique for investments, beeing thus an alternative of economical entities financing. Starting from the rules imposed to nobanking...