Assessment of the impact of tax reforms on the Namibia tax system
| dc.contributor.advisor | Wealth, Eukeria | |
| dc.contributor.author | Ekandjo, Johannes Shapumba | |
| dc.date.accessioned | 2025-03-03T08:29:52Z | |
| dc.date.available | 2025-03-03T08:29:52Z | |
| dc.date.issued | 2024 | |
| dc.description | A thesis submitted in fulfilment of the requirements for the Master of Science in Master of Science in Accounting and Finance | |
| dc.description.abstract | 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. | |
| dc.identifier.uri | http://hdl.handle.net/11070/3975 | |
| dc.language.iso | en | |
| dc.publisher | University of Namibia | |
| dc.subject | Tax reforms | |
| dc.subject | Revenue | |
| dc.subject | Individual income tax | |
| dc.subject | Corporation Income Tax | |
| dc.subject | Value Added Tax | |
| dc.subject | University of Namibia | |
| dc.subject | Namibia | |
| dc.title | Assessment of the impact of tax reforms on the Namibia tax system | |
| dc.type | Thesis |