Browsing by Subject "tax revenue"

Now showing items 1-2 of 2

  • Detrminants of tax revenue mobilisation in Lesotho 

    Jabari, Refiloe (University of Botswana, www.ub.bw, 2020-07)
    The study investigates the determinants of tax revenue mobilization in Lesotho. The tax revenue is disaggregated into valued added tax (VAT) and income profits and capital gain (IPCG) taxes. The study's objective is to ...

  • Fiscal reforms and Government revenue in Botswana: an analysis of tax buoyancy and elasticity 

    Ntoko, Tebogo A. (University of Botswana, www.ub.bw, 2016-06)
    This paper aims at determining the responsiveness of government revenues to fiscal reforms in Botswana tax system. Public finance uses two measures to analyse the efficiency of the tax system in generating government ...