Publication:
Enhancing Non-SACU Revenue in Swaziland : Improving Tax Policy and Administration

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dc.contributor.authorWorld Bank
dc.date.accessioned2013-03-12T16:09:56Z
dc.date.available2013-03-12T16:09:56Z
dc.date.issued2010-12
dc.description.abstractThe collapse of Southern African Customs Union (SACU) revenue in 2009 has caused the Government to consider enhancing new sources of revenue in earnest to sustain its development policies. Existing plans that were prepared more than 5 years ago to introduce the Value-Added Tax (VAT) and create a new Revenue Authority (RA) focused on improved compliance are therefore more relevant than ever. This initial preparation provides ample room to rapidly improve both the design of taxes and fees and tax administration to ensure they are in line with both Swaziland's unique policy context and sound economic principles. These principles include: (i) policy and administration harmonization with South Africa so that investors view both countries as offering the same tax benefits and to facilitate the seamless launch of the RA with the benefit of the necessary support from (and partial integration with) South Africa's operations; (ii) the ability to implement reform rapidly given the fiscal emergency; and (iii) the need for simple and resilient policy and administrative designs that are able to cope with limited administrative capacity and a history of out-of-control spending.en
dc.identifierhttp://documents.worldbank.org/curated/en/2010/12/16498853/enhancing-non-sacu-revenue-swaziland-improving-tax-policy-administration
dc.identifier.doi10.1596/12652
dc.identifier.urihttps://hdl.handle.net/10986/12652
dc.languageEnglish
dc.language.isoen_US
dc.publisherWashington, DC
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectACCOUNTING
dc.subjectADVANCED ECONOMIES
dc.subjectALCOHOLIC BEVERAGES
dc.subjectARBITRAGE
dc.subjectARREARS
dc.subjectBENEFICIARIES
dc.subjectBOND
dc.subjectBUDGET POLICY
dc.subjectBUSINESS INVESTMENT
dc.subjectCAPITAL ACCUMULATION
dc.subjectCAPITAL FLIGHT
dc.subjectCAPITAL GAINS
dc.subjectCAPITAL GAINS TAX
dc.subjectCAPITAL LOSSES
dc.subjectCAPITAL MOBILITY
dc.subjectCAPITAL STOCK
dc.subjectCAPITALIZATION
dc.subjectCENTRAL BANK
dc.subjectCENTRAL GOVERNMENT
dc.subjectCHECKS
dc.subjectCOMPANY TAX
dc.subjectCONSUMPTION TAX
dc.subjectCONSUMPTION TAXES
dc.subjectCOST OF CAPITAL
dc.subjectCREDIT CARD
dc.subjectCREDIT CARDS
dc.subjectCURRENT ACCOUNT DEFICIT
dc.subjectCUSTOMS UNION
dc.subjectDEBT
dc.subjectDEBT FINANCING
dc.subjectDEBTS
dc.subjectDEDUCTIONS
dc.subjectDEFERRED TAX
dc.subjectDEPOSITS
dc.subjectDEVELOPING COUNTRIES
dc.subjectDIVIDEND
dc.subjectDIVIDEND TAX
dc.subjectDIVIDENDS
dc.subjectDOUBLE TAXATION
dc.subjectDUMMY VARIABLE
dc.subjectDURABLES
dc.subjectECONOMIC STRUCTURES
dc.subjectEMERGING ECONOMIES
dc.subjectENVIRONMENTAL EXTERNALITIES
dc.subjectEQUIPMENT
dc.subjectEXCISE TAXES
dc.subjectEXPENDITURE
dc.subjectEXPORT
dc.subjectEXPORT TAXES
dc.subjectEXPORTER
dc.subjectEXPORTERS
dc.subjectEXPORTS
dc.subjectFEDERAL COUNTRIES
dc.subjectFINANCES
dc.subjectFINANCIAL ASSETS
dc.subjectFINANCIAL CRISIS
dc.subjectFINANCIAL SECTOR
dc.subjectFINANCIAL SERVICES
dc.subjectFINANCIAL STATEMENTS
dc.subjectFINANCIAL SYSTEM
dc.subjectFINANCIAL TRANSACTIONS
dc.subjectFISCAL CONSOLIDATION
dc.subjectFISCAL POLICY
dc.subjectFOREIGN FIRMS
dc.subjectFOREIGN INVESTORS
dc.subjectFRAUD
dc.subjectGOVERNMENT EXPENDITURES
dc.subjectGOVERNMENT FINANCE
dc.subjectGOVERNMENT POLICIES
dc.subjectGOVERNMENT REVENUES
dc.subjectGROWTH RATE
dc.subjectHARMONIZATION
dc.subjectHUMAN CAPITAL
dc.subjectINCOME INEQUALITY
dc.subjectINCOME TAX
dc.subjectINCOME TAXES
dc.subjectINCOMES
dc.subjectINFLATION
dc.subjectINFLATION RATE
dc.subjectINPUT TAX
dc.subjectINSTRUMENT
dc.subjectINSURANCE
dc.subjectINSURANCE COMPANIES
dc.subjectINTEREST INCOME
dc.subjectINTERMEDIATION
dc.subjectINTERNAL CONTROL
dc.subjectINTERNAL CONTROLS
dc.subjectINVESTING
dc.subjectINVESTMENT DECISIONS
dc.subjectINVESTMENT FINANCING
dc.subjectINVESTMENT OPPORTUNITY
dc.subjectINVESTMENT TAX CREDITS
dc.subjectLEVIES
dc.subjectLEVY
dc.subjectLOAN
dc.subjectLOAN REPAYMENTS
dc.subjectLOCAL GOVERNMENTS
dc.subjectLOSS OF REVENUES
dc.subjectMACROECONOMIC VARIABLES
dc.subjectMARGINAL TAX RATES
dc.subjectMARKET PRICES
dc.subjectMEDIUM TERM FISCAL FRAMEWORK
dc.subjectMINIMUM INCOME TAX
dc.subjectMINISTRY OF FINANCE
dc.subjectMINISTRY OF HEALTH
dc.subjectMONETARY FUND
dc.subjectMONOPOLY
dc.subjectOPEN ECONOMIES
dc.subjectOPPORTUNITY COST
dc.subjectPAYMENT SYSTEM
dc.subjectPERSONAL INCOME
dc.subjectPERSONAL INCOME TAX
dc.subjectPOLICY DECISIONS
dc.subjectPOLICY MAKERS
dc.subjectPOLICY REFORM
dc.subjectPOLICY STATEMENT
dc.subjectPOLL TAX
dc.subjectPOLLUTION
dc.subjectPUBLIC ECONOMICS
dc.subjectPUBLIC EMPLOYEES
dc.subjectRATES OF RETURN
dc.subjectREAL ESTATE
dc.subjectREDISTRIBUTION
dc.subjectRENTS
dc.subjectREPAYMENTS
dc.subjectREVENUE AUTHORITY
dc.subjectREVENUE INCREASE
dc.subjectREVENUE NEEDS
dc.subjectREVENUE PERFORMANCE
dc.subjectREVENUE POOL
dc.subjectREVENUE YIELD
dc.subjectROYALTIES
dc.subjectSALE OF GOODS
dc.subjectSALES TAX
dc.subjectSALES TAXES
dc.subjectSAVINGS
dc.subjectSETTLEMENT
dc.subjectSTATUTORY TAX
dc.subjectSTATUTORY TAX RATE
dc.subjectSTATUTORY TAX RATES
dc.subjectSUBNATIONAL
dc.subjectSUBNATIONAL GOVERNMENTS
dc.subjectSURTAX
dc.subjectTAX
dc.subjectTAX ADMINISTRATION
dc.subjectTAX AUDITS
dc.subjectTAX AUTHORITIES
dc.subjectTAX AVOIDANCE
dc.subjectTAX BASE
dc.subjectTAX BASES
dc.subjectTAX BENEFITS
dc.subjectTAX BURDEN
dc.subjectTAX COLLECTION
dc.subjectTAX COLLECTIONS
dc.subjectTAX COMPLIANCE
dc.subjectTAX CREDIT
dc.subjectTAX DEBT
dc.subjectTAX DEBTS
dc.subjectTAX EFFORT
dc.subjectTAX EVASION
dc.subjectTAX EXPENDITURES
dc.subjectTAX FORMS
dc.subjectTAX FREE
dc.subjectTAX INCENTIVES
dc.subjectTAX NEUTRALITY
dc.subjectTAX ON BUSINESS
dc.subjectTAX ON CAPITAL GAINS
dc.subjectTAX ON CONSUMPTION
dc.subjectTAX POLICY
dc.subjectTAX PURPOSES
dc.subjectTAX RATE
dc.subjectTAX RATES
dc.subjectTAX REFORM
dc.subjectTAX REGIME
dc.subjectTAX RETURN
dc.subjectTAX RETURNS
dc.subjectTAX REVENUE
dc.subjectTAX REVENUES
dc.subjectTAX STRUCTURE
dc.subjectTAX STRUCTURES
dc.subjectTAX SYSTEM
dc.subjectTAX TREATMENT
dc.subjectTAXABLE INCOME
dc.subjectTAXATION OF CONSUMPTION
dc.subjectTAXES ON CONSUMPTION
dc.subjectTAXES ON PROPERTY
dc.subjectTAXPAYER
dc.subjectTAXPAYERS
dc.subjectTELECOMMUNICATIONS
dc.subjectTELEPHONE SERVICES
dc.subjectTOTAL DEBT
dc.subjectTRADE LIBERALIZATION
dc.subjectTRADING
dc.subjectTRANSACTION
dc.subjectTRANSFER PRICING
dc.subjectTRANSPARENCY
dc.subjectTREASURIES
dc.subjectTREASURY
dc.subjectTURNOVER
dc.subjectTURNOVER TAXES
dc.subjectVALUATION
dc.subjectVALUE ADDED TAX
dc.subjectWHOLESALE SALES TAX
dc.subjectWITHHOLDING TAX
dc.titleEnhancing Non-SACU Revenue in Swaziland : Improving Tax Policy and Administrationen
dspace.entity.typePublication
okr.date.disclosure2012-07-13
okr.date.doiregistration2025-05-07T12:24:06.144686Z
okr.doctypeEconomic & Sector Work::Policy Note
okr.doctypeEconomic & Sector Work
okr.docurlhttp://documents.worldbank.org/curated/en/2010/12/16498853/enhancing-non-sacu-revenue-swaziland-improving-tax-policy-administration
okr.globalpracticeMacroeconomics and Fiscal Management
okr.globalpracticeFinance and Markets
okr.globalpracticeGovernance
okr.globalpracticeTrade and Competitiveness
okr.guid727871468123893511
okr.identifier.externaldocumentum000333037_20120712235501
okr.identifier.internaldocumentum16498853
okr.identifier.report70832
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2012/07/12/000333037_20120712235501/Rendered/PDF/708320ESW0P1170nhancement000Edited.pdfen
okr.region.administrativeAfrica
okr.region.countrySwaziland
okr.region.countryEswatini
okr.sectorHealth and other social services :: Health
okr.sectorIndustry and trade
okr.sectorFinance
okr.sectorEducation
okr.sectorPublic Administration, Law, and Justice
okr.themePublic sector governance :: Tax policy and administration
okr.themeEconomic management :: Macroeconomic management
okr.themeTrade and integration :: Export development and competitiveness
okr.themeEconomic management :: Debt management and fiscal sustainability
okr.themeEconomic management :: Analysis of economic growth
okr.topicLaw and Development::Tax Law
okr.topicTaxation and Subsidies
okr.topicMacroeconomics and Economic Growth::Subnational Economic Development
okr.topicFinance and Financial Sector Development::Debt Markets
okr.topicPrivate Sector Development::Emerging Markets
okr.unitAFT: PREM 1 (AFTP1)
okr.volume1 of 1
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