Government education spending is of great importance to national development and plays a critical role in promoting growth and knowledge deepening. The 2011 human development report offers important new contributions to the global dialogue on this challenge, showing how sustainability is inextricably linked to equityto questions of fairness and forecasts suggest that continuing failure to reduce the grave environmental risks and deepening inequalities threat. Human development, measurement, undp, economic indicators, social indicators, statistical methodology, statistical data. A questionnaire administered to 350 selfemployed in tema metropolis. The ihdi reduces human development achievements by the inequality in the distribution of health, education, and income within countries, and provides a fuller. A better future for all, released november 2, 2011 uses a composite measure of three basic dimensions. Government education spending and education outcome in. Get free research paper on a study into the challenges of personal income taxation in ghana project topics and materials in nigeria. The challenges of tax collection in developing economies with special reference to india pramod k. The annual human development report is an editorially independent publication of the united nations development programme, with editions in ten languages.
As part of a broader study of taxation for effective governance and shared growth being carried out for the u. The 2019 human development report is the latest in the series of global human development. Human development report 2019 human development reports. Human development reports united nations development. Key to countries human development report human development report. Taxes on international trade as a proportion of total revenue averaged 18. Female share of employment in senior and middle management % n. More than 40 editorially autonomous hdrs with a regional focus have been produced in the past two decades with support from undps regional bureaus. The 2011 human development report offers important new contributions to the global dialogue on. Adeyiga commissioned by ghana integrity initiative gii in collaboration with oxfam america with funding from german international development giz accra, september, 20. Value added tax and economic development in nigeria madugba.
Human development calculations, indices and indicators. This evaluation examined the relevance and strategic positioning of undp support and its contributions to the countrys development. This is the report of an independent countrylevel evaluation called the assessment of development results adr in ghana, conducted by the evaluation office of the united nations development programme undp. Investigating the challenges in revenue collection process. This edition opens with a foreword by oecd secretary general angel gurria and a preface by united. Foreign investment ghana tax, export, growth, economic.
A good subnational tax system is critical to an effective and. The structure and purpose of this paper reflect both its origins and my limitations. The slovenian government took note of the development report 2011 at its 3rd regular session of 5 may 2011 and accepted it as an analytical basis for its economic and development policies. The sustainability of ghanas impressive economic growth in recent years, as well as the advances it has made in various aspects of human development e. Uganda, like many subsaharan african countries faces difficulty in raising tax revenue for public purposes. It is also perceived that both tax avoidance and tax evasion are linked with shadow economy and schneider and enste 2000 as cited by faseun 2001 reported that. Pdf higher human quality can be created by building work situation. Determinants of tax revenue in oecd countries over the period. Baseline study of ghanas tax system baseline study of ghanas tax system by george k.
A case of nonfarm enterprises in ghana michael danquah eric oseiassibey august 2016 when citing this paper, please use the title and the following reference number. May 25, 2016 countries employ reduced consumption tax rates on some goods or charge excise taxes on specific goods, vegh and vultin 2015 report that the share of transactions associated with the standard consumption tax rate is, on average, 70 percent of the total sales tax base. Peace and security thematic think piece pbso the views expressed in this paper are those of the signing agencies and do not necessarily reflect the views of the united nations. These efforts were successful, first, because of a relatively high level of education of both taxpayers and tax administrators, and second, because of the countrys relatively high standard of tax morals. While these reforms continued after kufuors reelection in 2004, the lack of immediate.
It is an undeniable fact that revenue from taxation forms the main source of financing the ever increasing capital and recurrent government expenditure. Research and analysis working group, united republic of tanzania. Determinants of tax efficiency perceptions by domestic. Human development report 2016 human development reports. Human development report 2011 team the undp human development report o. These included the world development report 2011, which focuses on conflict, security, and development, and responding to global food price volatility and its impact on food security, which examines the banks responses to food price increases and climate change risks. A proposal for a modified human development index cepal. Tanzania, poverty, economics, education, health, sanitation, governance. Most of the other studies in this programme have taken structural adjustment and economic liberalisation as their. In this paper, we reexamine the relationship between economic growth and. This is approved for students in accountancy, business, computer science, economics, engineering, arts. Large taxpayers on 26 october 2011, the gra and rgd revealed that the gegov project would be rolled out in three phases. This is because these taxes are not taxes on income. Department for international development dfid, i was asked to prepare a background paper from a tax perspective.
To increase the amount of revenue, the government has in the recent past introduced excise duty on mobile money transfer, seen vat bill passed and operationalized with campaigns to encourage kenyans to pay taxes. The 2011 human development report offers important new contributions to the global dia. Total tax revenue for the year 2011 amounted to 17. On the other hand, opinions differ on how to improve governance in a country. The international institute for sustainable development iisd. Human development report 2014 sustainable development the. Nov 07, 2011 ghana is ranked 5th out of 187 countries in the 2011 human development index hdi released by the united nations development programme undp.
Such group inequality fuels dissatisfaction and grievances. Namibia the development of a national human resource plan. Value added tax and economic development in nigeria madugba, joseph ugochukwu1 joseph,u. This study examines the effect of tax revenue on economic growth in ghana using quarterly data for the period 1986 to 2010 within the var framework. Development progress in the worlds poorest countries could be halted or even reversed by midcentury unless bold steps are taken now to slow climate change, prevent further environmental damage, and reduce deep inequalities within and among nations, according to projections in the 2011 human development report. Complete texts of the 2011 report and all previous reports since 1990 are available for free. Female shares of graduates in science, technology, engineering and mathematics programmes at tertiary level % n. The 2016 human development report is the latest in the series of global human development reports published by the united. The 2011 human development report argues that the urgent global challenges of sustainability and equity must be addressed together and identifies policies on the national and global level that could spur mutually reinforcing progress towards these interlinked goals.
Azubike1 michael okpara university of agriculture umudike umuahia abia state nigeria. This special edition commemorates the 50th anniversary of the development assistance committee dac. The study found that there exist both short run and long run relationship between economic growth and tax revenue. The taxes concerned are capital gains tax and gift tax. The 2011 human development report argues that the urgent global challenges of sustainability and equity must be addressed together and identifies policies. This paper examines government education spending and education outcome in nigeria from 1970 20. Volume i, the policy framework, analyses the macroeconomic context and the development policy choices that should be made to attain the goals of gsgda. It has been realized that revenue from direct taxes continues to rise. This limitation has resulted in unpaid land rates and bills, and also led to exploitation of consumers by some officials. Argued for by the 1994 hdr, the idea is increasingly being accepted as a. The development cooperation report is the key annual reference document for statistics and analysis on trends in international aid.
The study sought to investigate the determinants of tax efficiency perceptions by domestic taxpayers in kenya with emphasis on nairobi. Human development report 2011 human development reports. Phase 1, which is expected to go live in october november 2011, will involve taxpayer and tax type registration on the gegov for gra, and companybusiness registration on the gegov for rgd. This paper attempts to examine the relationship between value added tax and economic development. The challenges of tax collection in developing economies. First, higher taxes whether a major tax reform would provide an economic boon to the united states or impede economic growth.
Effect of tax avoidance and tax evasion in personal income. The study concludes that the report on total tax revenue buoyancy calls for serious attention and policy challenge, considering the enormous importance of generating resources and less dependence on external borrowing to facilitating economic growth and development. Before the 1983 economic recovery program, nationalized enterprise was the cornerstone of ghanaian investment policy. Human development report 2019 inequalities in human development in the 21st century briefing note for countries on the 2019 human development report ghana introduction the main premise of the human development approach is that expanding peoples freedoms is both the main aim of, and the principal means for sustainable development. The process of producing the jordan human development report 2011. By using static and dynamic panel data techniques, this paper analyses the impact of economic, structural, institutional and social factors on tax revenue, across 34 countries from the organisation for economic cooperation and development, over the period 20012011. Ghana ranks 5th on undps 2011 human development index. This paper uses time series data for uganda during 19702000 to analyse the.
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