Uatanaua, Nesla2020-08-232020-08-232018http://hdl.handle.net/11070/2850A thesis submitted in partial fulfilment of the requirements for the Degree of Master of Business Administration (Strategic Management)The research paper was based on how fiscal policy affects the livelihood of the low income earning households in Windhoek informal settlements in Namibia. The study’s focus was on Value added Tax and Income tax. Fiscal policy is a very important economical tool for every economy as it can be used as a tool in a recession. However, government expenditure and taxation and its administration might have either a positive or negative influence on the low income earning households. The target population for the research was be selected from Windhoek’s informal settlements. Due to many informal settlements in Windhoek, Cluster sampling was used, the population was divided into groups of elements with some groups/ locations randomly selected. Five informal settlements were selected namely: Havana, Okuryongava, Ombili, Agste laan and Okahandja Park. The study looked at the perception of the low income earning household with regards to taxation, and government expenditure. It was observed in the study that income tax does not have an effect on the livelihoods of low income earning households as most do not reach the current threshold. However, Value Added Tax tends to increase the prices of consumables, especially food, irrespective of the Zero-rate. Since low income earning households have a higher propensity to spend, they can be affected more than the high income earning households.enFiscal policyThesis