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oai:repository.unam.edu.na:11070/2782023-10-05T07:48:42Zcom_11070_3527com_11070_3313com_11070_3305col_11070_98

Zaaruka, Benethelin P. 2014-02-07T14:07:51Z 2014-02-07T14:07:51Z 1999 http://hdl.handle.net/11070/278 F004-199299999999999 The analysis shows that the tax system in Namibia is highly elastic and also buoyant, as the coefficients, which are more than unity, show. For individual taxes, the high elasticity is found on international taxes such as export duty on diamonds, followed by the customs receipts. The direct taxes such as taxes on income and profits are found to be inelastic. It is to be noted that the elasticity of the tax system to a great extent reflects the role played by external factors, which are beyond the control of the government. Namibia, therefore, has to strengthen domestic tax structure and reduce reliance on sources of revenue beyond its control, simultaneously reducing its expenditure Addis Ababa Ethiopia Addis Ababa University Master of Science in Economics (Economic Policy Analysis) 81 p eng Economic policy Taxation Revenue productivity of the tax system in Namibia Thesis 2901metadata.only