UNAM Gā-aisib Repository
The UNAM Gā-aisib Repository serves as a central platform to preserve and showcase the university's scholarly output.
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Recent Submissions
Investigating the use of alternative building technologies for affordable housing delivery ln Namibia
(University of Namibia, 2021) Gatonye, Robert Mugabi; Randa, Okoth
The huge housing backlog estimated by several studies conducted in Namibia
to be over 100,000 units in 2016 and still growing 1s a manifestation of inadequate
delivery of affordable housing. This study is inspired by this dire reality perpetuated
by the low productivity of affordable housing projects that make use of conventional
methods of construction. This study investigates the use of Alternative Building
Technology (ABTs) as a potential solution to this problem. In pursuit of that, a
convergent independent mixed methods research design was adopted where data was
collected in parallel, analysed separately, and then merged at the discussion and
reporting stages. The theoretical framework for the study included concepts and
principles from economics, project management, psychology and lean construction.
ABTs have qualities such as reduced waste in construction time, labour, and materials
which make them more productive than conventional methods. Unavailability of
serviced land, limited funding, conservative regulations, and poor project management
are significant factors undermining the delivery of affordable housing in Namibia.
Currently, use of ABTs in Namibia is very minimal but success has been observed
elsewhere in Nigeria, South Africa, Kenya, and Uganda. The study is useful to
policymakers recommending reforms to the delivery of affordable housing as well as
property developers interested in this market segment
An analysis of the importance of government contribution to the growth of Agricultural Bank of Namibia
(University of Namibia, 2020) Hauwanga, Victoria; Sunde, Tafirenyika
The study was in exploration on the impact of state contribution to the growth of
Agribank. The study was based on the one main objective which was to study the
impact of state contribution to Agribank and the whole agricultural sector. This
research applied an exploratory research design to tease information on the
contribution of the state to the growth of Agricultural Bank of Namibia. The
investigation on the impact of state contributions to the growth of Agribank was
carried out in using a quantitative research method. In order to attain the objective, the
structured questionnaires were designed following the specific objectives of the study.
Structured questionnaires were used to collect data from the participants. All ethical
clearance data necessary procedures were followed before the data was carried out and
permission was granted by the institution. The data was analyzed using SPSS and
content-based analysis. The objectives of the study were to find out the impact of the
state funding to Agribank on the bank's growth, the strategies that Agribank can
implement to grow the loan book and recommendations on how Agribank could use
the state funding to improve the agricultural sector in Namibia. The main findings of
the study were that the state has a positive impact on the growth of Agribank. A direct
relationship between the state funding and the Agricultural Bank of Namibia was
identified through the findings. However, variables such as poor management, delays
in approving loan applications as well as disbursement of funds to the client and lack
of a sound loan recovery system hinder the smooth process of funding. The
conclusions were that the growth of the Agribank depends on the state funding because
it increases the number of loans hence the growth of Agribank. Interest rates do not
really impact the growth of Agribank. The study came up with recommendations that
the state has to increase its funding to Agribank. Employees should be developed
regularly to be efficient in the discharge of their duties and to equip them with new
management skills. The challenges faced in the process of carrying out the study were
getting the participants to fill in questionnaire because they were always busy
Determinants of tax evasion among small and medium enterprises in Windhoek
(University of Namibia, 2021) Shihwandu, Landuleni; Fombang, Mccpowell
Today it is widely accepted that Small and Medium Enterprises (SMEs) are the essential
catalysts for the economic development of any country; however, researchers have a
growing concern on the determinants of tax evasion among SMEs. Using a mixed method
design, the study aimed to assess the determinants of tax evasion among SMEs in
Windhoek. A questionnaire was used to interview the respondents who own SMEs in
Windhoek. Data was entered and analysed in SPSS. Descriptive statistics and regression
were used to analyse the data. The study revealed that the economic determinants that
influence the tax evasion by SMEs in Windhoek are: penalties, perception on governn1ent
spending and fmancial constraints. Tax mentality and tax morale, perception on equity
and fairness of the tax system and attitudes of the taxpayer are the non-economic
determinants that influence tax evasion. The study found that age, marital status and
education has effects on tax evasion. In the study, the researcher also discovered that
taxpayers have a negative attitude towards taxation. The study recommends that
govermnent must give the consumer a proper subsidy under a competitive firm's market,
the consumer will voluntarily and fully declare unit tax so that the firm cannot cheat, and
that the cheating and auditing costs can be saved, thus Pareto improving and efficient
taxation without evasion becomes practicable. Government should understand the
nation's behaviour towards taxes and through the Ministry of Inland Revenue set up
strategies that would encourage and enable start up SMEs to pay tax
An investigation into the effects of fiscal policy on the quality of primary and secondary education in Khomas region government schools
(University of Namibia, 2019) Ephram, Ester Ndinelago; Chifamba, Ronald
The adoption of Sustainable Developmental Goals, culminated in the adoption of
radical measures to increase enrolment, survival rates and minimising dropout rates
for both primary and secondary primary education. The rise in educational demands
is associated with increase in government expenditure. However, government either
adopts contractionary or expansionary fiscal measures to stimulate growth in the
economy. The extent to which fiscal policy changes impacts the quality of education
(enrolment rates, dropout rates, pass rates and survival rates) was investigated in this
study. The study investigated the nature and magnitude of the relationship between
government spending, (as measured by yearly expenditure on operational, capital
projects and teachers' deployment expenses) and the quality of education in Khomas
Region public schools. The study adopted a correlational research design to test the
strength of the relationship between quality of education and government spending.
Data was collected through questionnaires and also obtained from empirical
secondary data sources. An OLS regression model was used to test the relationship
between government spending and education quality using the SPSS. The research
found out there is a strong positive correlation between government expenditure and
the quality of education. It was found that any one unit increase in the government
expenditure has a corresponding increase in the quality of education. The study
concluded that government should increase per capita educational expenditure to
maintain a high quality of education because fiscal policy significantly affects the
quality of education
A comparative analysis of the effects of public tax education and tax amnesty on tax compliance in Windhoek
(University of Namibia, 2020) Mwapopi-Hanghome, Elise; Mtigwe, Bruce
This study was conducted with the aim of comparing the effects of public tax education
and tax amnesty on tax compliance. The Ministry of Finance (MoF) as the custodian of
the management and administration of state funds grapples with a widening budget deficit
which is becoming untenable. The Revenue department has accumulated massive tax
debts spanning over many decades. This has been aggravated by the imposition of
compound interest on outstanding amounts. In most cases, the amount owing now exceeds
the capital amount. The causal-comparative research design was adopted in this study as
it identifies differences between dependent variables and independent variables.
Quantitative research methods with a self-administered questionnaire were used to collect
data from taxpayers. A probability sampling frame was then used to ensure that every
taxpayer had an equal chance ofbeing selected. Analysis ofVariance (ANOVA) was used
to test the research hypothesis because it requires fewer measurements to discover
significant effects. Furthermore, descriptive statistics such as frequencies and percentages
were used in order to explain the effects of public tax education and tax amnesty on tax
compliance among Windhoek CBD taxpayers. Based on the outcomes, it comes out
clearly that the Inland Revenue Department had no educational programs in place to
provide training, teaching, and education to taxpayers. All that they do currently is to
remind taxpayers about their tax obligations and compliance while the public lack basic
skills and knowledge regarding tax. Whilst it seems that the tax amnesty is aimed at
increasing tax revenues in the State Budget, only a handful of taxpayers came forward to
participate in the program and the Inland Revenue Department did not collect as much
debt owed as expected. The Inland Revenue Department needs to do more to come up
with educational strategies to educate tax-payers and ensure that tax-payers gain basic
knowledge, especially on filling tax-return forms. They also need to educate taxpayers
and create awareness on the importance of tax amnesty programs by ensuring that the
public understands the benefits and consequences of the program. Both tax amnesty and
tax education programs if well implemented could help to enhance the level of compliance
which would help taxpayers to comply voluntarily through all possible ways
Investigating the impact of domestic economic dynamics on foreign portfolio investment in Namibia
(University of Namibia, 2020) Shindongo, Naftal Keleni; Sunde, Tafirenyika
This study investigated the impact of domestic economics dynamics on foreign portfolio
investment (FPI) in Namibia for the period 1986-2016. The study used annual and sec ondary data sourced from the Bank of Namibia (BoN), the Namibia Statistic Agency
(NSA) and the World Bank. Explanatory variables such as inflation rate, trade openness,
lending interest rate and gross domestic product (GDP) were used to explain the inflow
of foreign portfolio investment. E-views statistical package was utilised to analyse and
estimate the time series model. The study employed the methods of ARDL Cointegra tion (Bound cointegration) technique to establish whether variables exhibits the long
run relationship and Granger causality approach to assess the causality relationship be tween FPI and the domestic economic dynamics. According to the regression results, the
second lag of GDP, fourth lag of lending interest rate as well as the second lag of trade
openness were found to be the most significant factors that positively influence the in flow of FPI in the Namibian Economy. Whereas, FPI is also negatively influenced by its
own lag values and by inflation rate. The study recommended that the Government
should create more flexible policies and investment regulations that protect and earn for eign capital investors' confidence in Namibia. Furthermore, the Government should em power the relevant institutions that deal with correction and keeping of data that can en able Investors to access investment information easily. Lastly, the Government should
keep its membership with SADC, SACU, and European Union as part of the trade open ness incentives to attract FPI in the country
An investigation of factors influencing non-compliance with income tax by small and medium enterprises in Windhoek
(University of Namibia, 2020) Hamunyela, Theolida; Indongo, Nelago
The main objective of the study was to identify the major causes of tax non-compliance
among SMEs in Windhoek and examine the extent to which various factors affect tax
non-compliance. Based on the problem that was investigated, the research design was
multiple survey in nature, using mixed research methods. The target population of this
study consisted of SMEs in Windhoek and included the SMEs from the construction,
catering, transport, auto mechanics and crafts. The Chi-square test and binary logistic
regression were used to test the significance of the relationship and the extent of factors
associated with tax non-compliance among SMEs respectively. A 5% level of
significance was adopted in making the decision on significance. A p-value of 0.05 or
less was considered to be statistically significant. The results of this study revealed
that 51.4 % (36) of the SME entrepreneurs did not have a certificate of good standing
and 34.3 % (24) had a certificate of good standing with the Ministry of Finance while
14.3 % indicated that they do not know whether they have certificate of good standing.
Specifically, majority of SMEs which fail to submit tax returns on time are close
corporations. Only 57.1% sole traders did not submit their tax returns. The results also
showed that SMEs which fail to submit tax on time had been awarded only one tender.
The results further indicated that 41.7% of SMEs that did not submit tax returns on
time had at least 15 years of experience. The study concluded that tax non-compliance
of SMEs was influenced by business form, years of experience a company had as well
as contracts awarded. Therefore, the business form, companies' years of experience
and contracts awarded significantly influence income tax non-compliance. The
researcher recommends that tax systems should be aimed at reducing the costs
associated with complying with tax laws. This should encourage more SMEs to
comply because when taxpayers spend little or no money to comply, compliance
should come naturally. To enhance compliance, there is need to intensify taxpayer
education in terms of increasing the number of sessions and broadening coverage to
include tax consultants
Determinants of financial inclusion in Namibia: An analysis of the gender
(University of Namibia, 2020) Shiwayu, Nikanor; Mukong, Alfred
There is a consensus between many development economists that a well-developed and inclusive
financial system promotes inclusive growth and better livelihoods. Yet the size of the financially
excluded adults in the world is still enormous. Generally, women are disproportionately excluded
from formal financial systems and constitute more than half of the world 's unbanked population.
The gender gap is systematic worldwide and persistent across all income groups in developing
countries. However, it is interesting to observe that more eligible men are financially excluded than
eligible womeri in Namibia. Motivated by this observation, in addition to limited evidence on
gender gap in financial inclusion, this paper examines the determinants of financial inclusion in
Namibia, with particular focus on what explains the observed gender gap.
' We employ the probit model to identify the determinants of financial inclusion and the Fairlie
decomposition to examine the contribution of these factors to the gender gap in financial inclusion.
The results suggest that women are more financially included, however, the observed gap is
insignificant. We find that individual characteristics are important determinants of financial
inclusion in Namibia. Financial literacy, educational attainment and proximity to financial
institutions contribute positively to the observed gender gap. Thus, any policy action geared
towards improving the level of financial inclusion of the disadvantage women should focus on
enhancing their level of education, financial 'knowledge and access (proximity) to financial
institution. However, the contribution of other individual and household characteristics cannot be
completely ignored
An investigation into the impact of fiscal policy on investment in Namibia from 1990 to 2017
(University of Namibia, 2020) Kandingua, Godfried; Kaulihowa, T
Evidence from the credit rating agencies that resulted in the sovereign credit downgrade
for Namibia, informed of the need to investigate fiscal policy's ability to influence
investment. Hence, this study investigated the impact of fiscal policy on investment by
considering the following variables: taxes, government spending and investment. It
employed the bounds testing (ARDL) approach to cointegration to examine the long-run
and short-run relationships between fiscal policy and investment in Namibia for the
period 1990 to 2017. The ARDL model revealed a positively significant relationship
between independent variables government expenditure, total revenue, gross domestic
product, real interest and the dependent variable: investment. Error correction term
(ECT) from the study was negative and statistically significant. The results of the ECT
revealed an average speed of 79.1 1% for vruiables to adjust from any disequilibrium
back to the long-run equilibrium annually. Furthermore, unit root tests (Augmented
Dickey Fuller (ADF) and the Phillips-Perrons (PP), were employed to investigate for
stationary I non-stationary of the series the test was applied), diagnostic tests (Normality
test, Serial correlation LM test and Heteroscedasticity test are applied) and stability tests
( the CUSUM test was used to test for existence of any instability of the coefficients and
whether or not the model exhibited some structural changes over the study period) were
used to ascertain the fitness of the model. The study recommends policy-makers to
thoroughly review monetary and fiscal policy, applying the relevant policy mix at the
most effective and efficient timeframe. Balancing the two policies is very critical to
investment and economic growth as investors and other agents of growth are heavily
dependent on prudent monetary and fiscal policy stance
An investigation into culture and its influence on socio-economic development in the Kingdom of Swaziland
(University of Namibia, 2018) Gwebu, Aaron; Kabir, Humayun
In the socio-economic sphere, culture has become one of the influences or
determinants of the same. Depending on the living environment, culture has tended
to be either a resource or an impediment of socio-economic development (SED). The
purpose of this study is to investigate existing cultures influencing SED in the
Kingdom of Swaziland (KOS). The sequential mixed-method approach was used
because the study entailed identifying and evaluating different cultures and their
influence on SED, something that required both qualitative and quantitative studies.
Traditional leaders, constituency heads and development practitioners were used as
sample data for the study, where stratified sampling was employed in order to
accommodate the diverse groups. Results of the study indicate that cultural influence
is most prevalent in the rural communities, while the adoption of the new national
constitution (NC) in 2005 brought an insignificant change in the way culture
influences SED. Encompassed in the purpose of the study is also the exploration of
possible ways to mitigate the adverse or stimulate the commendatory aspects of such
influences without undermining or overlooking social elements of both cultural and
national identity in the Kingdom. From the findings of the study, it was noted that
cultural governance, cultural tourism, customs and traditions, gender discrimination
and marginalisation of people living with disabilities are the main existing
components relating to the area of the central phenomenon. To validate the
authenticity of these, spin-offs such as employment, economic inequality, self sustainability and service delivery were used. Further findings, supported by
empirical evidence, indicate that culture in the Kingdom is largely epitomised by the
existence of the Monarchy authority, as a wide range of norms, beliefs, customs and
traditions are entrenched in the core values of same. This infers that the KOS is
predominated by socio-cultural values, which necessitates a telling influence on SED
issues. A major recommendation would be the formulation of constitutionalised
legislation with domesticated regulations and policies that will seek to balance the
values and systems of culture with those of socio-economic development.