School of Accounting

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Browsing School of Accounting by Advisor "Wealth, Eukeria"

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    An analysis of the factors that influence Namibian individual taxpayers to participate in tax amnesty programs
    (University of Namibia, 2025) Shilongo, Victorina Nandjila; Wealth, Eukeria
    This quantitative study analysed the factors influencing Namibian individual taxpayers’ decisions to participate in Namibia's tax amnesty programs. The study aimed to address the persistent challenge of low tax compliance in Namibia, particularly in the context of non-compliance among individual taxpayers. Using primary data from a sample of 375 respondents, the research investigated the effects of demographic variables (age, income level, occupation, and gender), tax knowledge, understanding, perceived fairness, transparency, awareness, and perceived tax benefits on participation in the tax amnesty program. In this study, Structural Equation Modelling technique namely "Partial Least Squares" referred as SEM-PLS was selected to test the presented hypotheses and relationships between these variables. Namibian taxpayers’ participation in tax amnesties is influenced by income levels, tax knowledge and fairness, while their age and gender are not associated with this decision. Peculiar to Namibian individual taxpayers, age and gender are not important factors in influencing compliance or tax amnesty participation. The results highlighted the importance of occupation particularly for self-employed taxpayers and showed that perceived transparency held greater relevance in Namibia than in similar studies conducted elsewhere. These results illustrate the special compliance problems of self employed taxpayers in emerging economies. The findings expand the tax compliance literature and considerations for improving the success of amnesty programs
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    Assessment of the impact of tax reforms on the Namibia tax system
    (University of Namibia, 2024) Ekandjo, Johannes Shapumba; Wealth, Eukeria
    The study sought to assess the impact of tax reforms that were implemented from 2015 to 2021 on the Namibian tax system. The study was undergirded by the Theories of Distributive Justice and Limitation on Taxation and employed a sequential exploratory mixed-method research approach. Through purposive sampling, a total of hundred and fifteen (115) participants from the NamRA Domestic Tax Department and NamRA Legal Department participated in the study. Moreover, the study reviewed documents such as the Government Gazettes of Namibia on the Promulgation of Income Tax Amendment Act published from 2015-2021 and annual reports of the Ministry of Finance and Public Enterprises for the same period. The study administered a structured questionnaire to collect primary data on the impact of reforms on the three tax heads Individual Income tax, Corporation Income, and Value-Added tax. Consistent with other scholars, the study found that tax reforms in Namibia have improved the revenue mobilisation capacity, expanded the tax base, and enhanced public internal revenue generation. Value Added Tax Reforms in Namibia sought to boost the country’s manufacturing capacity and attract foreign investment to Namibia and these findings were in addition to those noted by researchers in other countries. Furthermore, the study findings indicated that Individual Income Tax reforms in Namibia tend to be positively correlated with revenue with a 2.92 correlation coefficient and p-value= 0.075, while Corporation Income Tax reforms are statistically insignificant and reforms on Value Added Tax were positively correlated with Value-Added Tax Revenue with a 2.85 correlated coefficient and p-value= 0.034. The study also confirmed that the powers and functions of NamRA were not fully utilised ii towards individuals, corporations’ income and Value Added Tax reforms on the Namibian tax system. The study further recommends the board of directors for NamRA to ensure that the agency exercises its duties and power to its full capacity by implementing internal control measures to ensure that individuals, corporations, and Value value-added tax reforms on the Namibian tax system are not stronger in words than in action.