South African budget may ease downgrade fears

2018 ◽  
Keyword(s):  
Higher Education ◽  
South African ◽  
Value Added ◽  
Tax Revenue ◽  
Luxury Goods ◽  
Content Type ◽  
Debt Burden ◽  
The Government ◽  
First Time ◽  
Excise Duties

Significance The first budget since new President Cyril Ramaphosa election by parliament last week, it outlines the National Treasury’s response to a 48.2-billion-rand (4.2 billion dollars) tax revenue shortfall for 2017/18. The government has raised the rate of value-added tax (VAT) for the first time since 1993, while committing to free higher education for students from poorer and working-class families, and to tackling the debt burden. Impacts Increased excise duties on luxury goods will slow demand for these items, while an increased fuel levy will drive consumer goods inflation. Reduced infrastructure spending at the provincial level could hamper service delivery. Ongoing public sector wage talks could increase pressure on budgetary targets.

Polish VAT surge may subside from mid-2018

2017 ◽  
Keyword(s):  
Credit Rating ◽  
Value Added ◽  
Tax Revenue ◽  
Positive Trend ◽  
Government Budget ◽  
Short Term ◽  
Content Type ◽  
The Difference ◽  
The Government ◽  
The Eu

Significance Budget data for the first ten months show revenue from value-added tax (VAT) exceeding the forecast by 22%. That could help narrow Poland’s 'VAT gap' -- the difference between collected and potential taxes. Impacts Poland is likely to bring its VAT gap closer to the EU average in the short term. However, this positive trend may offer only a temporary reprieve for ruling PiS. Rising tax revenue will boost not only the government budget but also Poland’s credit rating.

ESTIMASI ELASTISITAS DAN BUOYANCY PAJAK PERTAMBAHAN NILAI (PPN) DI INDONESIA

INFO ARTHA ◽  
2017 ◽  
Vol 3 ◽  
pp. 170-191
Author(s):  
NFN Nurhidayati
Keyword(s):  
Value Added ◽  
Sales Tax ◽  
Tax Revenue ◽  
Public Expenditures ◽  
Tax Rates ◽  
Tax Base ◽  
Luxury Goods ◽  
State Revenue ◽  
The Government ◽  
Is Value

Tax revenue is the most important source of state revenue nowadays. One of the largest sources of tax revenue is Value Added Tax (VAT) and Sales Tax on Luxury Goods. Tax buoyancy and elasticity is a common measure employed to estimate tax revenue productivity. Concept of elasticity is used to determine the level of responsiveness of automatic (built-in) of tax revenue to the tax base. While the concept of buoyancy is useful to know responsiveness of tax revenue, both to the tax base and to changes in policy. By using the Divisia index during 1984 to 2012, this research specifies that the coefficients of buoyancy and elasticity are 0.99 and 0.82 respectively. It shows that the PPN / PPnBM (VAT and Sales Tax on Luxury Goods) relatively unitary buoyant, but less elastic to the tax base. While using the basis of sectoral GDP from 2005 to 2012, VAT revenues also inelastic with respect to the development of the tax base with a coefficient of 0.632 and a buoyant relative to GDP overall with a coefficient of 1.076. Inelastic tax system forces governments to continuously make discretionary changes, either in the tax bases or in the tax rates or both, in order to be able to keep up with increasing public expenditures. Moreover, the point elasticity indicates that manufacturing and mining sectors are fluctuating as the VAT key sector and the trade sector are relatively stable and buoyant. Therefore, the government needs to review the policies of both the base and the VAT structure, in particular for the manufacturing and the mining sector. 

Graduates giving back – a mentoring program for MBA students

2015 ◽  
Vol 4 (3) ◽  
pp. 200-212 ◽  
Author(s):  
Ann Darwin
Keyword(s):  
Higher Education ◽  
South Australia ◽  
Value Added ◽  
Master Of Business Administration ◽  
Mentoring Program ◽  
Education Students ◽  
Content Type ◽  
Mba Students ◽  
A Value ◽  
The University

Purpose – The purpose of this paper is to discuss the challenges and obstacles encountered in the implementation of a mentoring program for Master of Business Administration (MBA) students at the University of South Australia (UniSA) Business School. The paper starts with an exploration into the need for a mentoring program, the trial and subsequent four years of implementation. The paper also explores the network model of mentoring and the reasons why this, rather than a more traditional model, was chosen for the program’s implementation. Design/methodology/approach – This exploratory case study uses data from over 600 students and their alumni mentors over a five-year period to evaluate and improve the program as well as cultivating a critical community of adult learners. Findings – Feedback from students indicates that the mentoring program is regarded by most as a value-added feature of their early learning as it offers support, if and when it is required, from those who have been there before. Research limitations/implications – Results are limited to one institution. However, as research into mentoring for higher education students is thin on the ground, this study contributes to our understanding of the positive impacts of mentoring on student success. Practical implications – This paper emphasizes the importance of business leaders giving back to their alma mater through mentoring current MBA students. It shows how mentoring can support learning and management development. Originality/value – This is an original study which explores ways to increase the learning of higher education students for positive social outcomes.

South African government’s GBV plans may disappoint

2021 ◽  
Keyword(s):  
Civil Society ◽  
Private Sector ◽  
South African ◽  
Foreign Investment ◽  
Gender Based Violence ◽  
Content Type ◽  
Management Structure ◽  
National Strategic Plan ◽  
The Government ◽  
Gender Based

Significance Although President Cyril Ramaphosa has publicly committed to increase funding to combat what he calls South Africa’s “second pandemic”, there is a lack of transparency in how the government disburses funds linked to its National Strategic Plan (NSP) on Gender-based Violence and Femicide. Impacts Civil society groups will increase pressure on the government to make expenditure on GBV programmes more transparent. A new private-sector fund to contribute to the NSP has received strong early support, but its management structure is opaque. High levels of GBV will not only have significant humanitarian and social costs but may deter much-needed foreign investment.

The South African public service wage bill deadlock in 2021: living on the edge

2021 ◽  
Vol 11 (4) ◽  
pp. 1-15
Author(s):  
Marianne Matthee ◽  
Albert Wöcke
Keyword(s):  
Fiscal Policy ◽  
Learning Outcomes ◽  
South African ◽  
Public Service ◽  
Subject Area ◽  
The South ◽  
Content Type ◽  
Academic Level ◽  
Finance Minister ◽  
The Government

Subject area Macro-Economics. Study level/applicability Undergraduate and MBA. Case overview The COVID 19 pandemic-related restrictions devastated South Africa’s economy in 2020 and although the restrictions were generally less damaging than in 2020, the government had to budget for vaccinations and rebuild the economy. Public service unions had just announced that they were demanding an increase of 4% above inflation for their members and that they were preparing for a strike. They were bitter about the fact that the South African Government had withdrawn from the last year of a three-year wage agreement in February 2020 and their members had not received an increase for the two years. These demands and Finance Minister Mboweni’s response to them had to consider the structural and cyclical impact on the fiscus and economy. Expected learning outcomes The learning outcomes are as follows: understand the general objectives of fiscal policy and stakeholders’ interests; understand the tradeoffs in fiscal policy and the implications of taking a position; and make recommendations based on reasoned judgements about those recommendations. Complexity academic level Undergraduate and MBA level courses on Macro Economics. Supplementary materials Teaching notes are available for educators only. Subject code CSS 10: Public Sector Management.

Exploring the student perspectives on the barriers of online learning during the COVID-19 pandemic: a qualitative study using interpretative phenomenological analysis

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Shikha Rana
Keyword(s):  
Higher Education ◽  
Online Learning ◽  
Interpretative Phenomenological Analysis ◽  
Phenomenological Analysis ◽  
Student Perspective ◽  
Structured Interviews ◽  
Content Type ◽  
Student Teacher Relationship ◽  
Academic Courses ◽  
The Government

PurposeThe present study aims to gauge the perspectives of students on the difficulties they faced during online learning during the outbreak of coronavirus disease 2019 (COVID-19) through the interpretative phenomenological analysis (IPA) technique.Design/methodology/approachThe current study employed IPA, and it was conducted among the students enrolled for professional courses in the government, private and deemed-to-be universities in Uttarakhand, India, using semi-structured interviews for the purpose of data collection.FindingsThe findings have been grouped under five parts referred to as “superordinate themes” or “barriers” which comprises learning in an online class environment, online learning in the home environment, student–teacher relationship in online learning, technical hindrances in online learning and health issues in online learning. These superordinate themes were further grouped under sub-themes.Research limitations/implicationsThe present study focused on the students of various private, public and deemed-to-be universities of the Uttarakhand region and represents the higher education sector only and did not tap the primary, secondary and vocational education. The students of academic courses or degree courses like arts, commerce, basic sciences and humanities, etc. were not included in the research study. Hence, the study lacks generalizability.Practical implicationsThe research findings of the present study have implications for higher education institutions (HEIs), teachers, students and policymakers.Originality/valueThe present study addresses the methodological gap by offering a new line of research where IPA has been used as the methodology to determine the barriers of online learning in the COVID-19 situation, and to the best of the authors’ knowledge, none of the studies have used it so far to ascertain the barriers to online learning from the student perspective.

Import obstacles will slow Argentine economic rebound

2021 ◽  
Keyword(s):  
Spillover Effect ◽  
Exchange Market ◽  
Luxury Goods ◽  
Content Type ◽  
Product Availability ◽  
Regulatory Changes ◽  
High Inflation ◽  
Red Tape ◽  
The Government

Significance In January, the Central Bank of Argentina restricted access to the official exchange market for imports of some luxury goods, while the government asked companies to present their foreign trade estimates for 2021 and suggested that it would not approve any rise in imports unless this was offset with higher exports. Importers are facing mounting delays, which raise costs and hamper domestic production by restricting access to inputs. Impacts Higher import costs due to red-tape delays and shortages of product availability will fuel already high inflation. Frequent regulatory changes will discourage long-term investments and damage importers’ relations with foreign suppliers. Import controls will hit the auto sector hard, with a negative spillover effect in manufacturing more broadly.

scholarly journals Motivation sources and leadership styles among middle managers at a South African university

2018 ◽  
Vol 16 ◽  
Author(s):  
Crispen Chipunza ◽  
Lerato L. Matsumunyane
Keyword(s):  
Higher Education ◽  
Leadership Styles ◽  
South African ◽  
Middle Managers ◽  
Value Added ◽  
Education Sector ◽  
Research Approach ◽  
Leadership Challenges ◽  
African Higher Education ◽  
South African Higher Education

Orientation: Leadership challenges have been evident in the South African higher education sector since 2004. Dealing with these challenges has focused more on external factors at top management level than on the possible contribution of intrinsic factors among other levels of institutional management.Research purpose: The purpose of the research was to determine the relationship between motivation sources and the leadership styles of middle managers in a South African higher education institution.Motivation for the study: The ongoing leadership challenges in the higher education sector in South Africa require not only strategies to deal with them at a national level but also academic efforts that focus on previously neglected areas, such as sources of leadership motivation.Research design, approach and method: The population of the study consisted of 75 middle managers, comprising both academic and non-academic staff. A final sample size of 40, conveniently selected, was achieved. A quantitative research approach was employed using the case study method.Main findings: Results showed a positive relationship between transformational leadership and intrinsic process motivation, self-concept internal motivation and goal internalisation motivation. A negative correlation was found between instrumental motivation and transactional leadership style.Practical and managerial implications: Motivation sources could be used to explain leadership behaviour and assist in the selection and development of specific leadership styles for the different managerial levels within academic institutions through motivation profiling. Sources of motivation may provide one of many pieces of information to consider when making recruitment and leadership development decisions within institution.Contribution or value added: This is the first study of its kind to investigate the two variables within a higher education context. The study makes an invaluable contribution to the broadening of existing knowledge and a scholarly understanding of leadership motivation and behaviour.

Gender moderation of intrinsic research productivity antecedents in South African academia

2017 ◽  
Vol 46 (3) ◽  
pp. 572-592
Author(s):  
Chris Callaghan
Keyword(s):  
Higher Education ◽  
Job Performance ◽  
South African ◽  
Developing Country ◽  
Gender Inequality ◽  
Research Productivity ◽  
Research Output ◽  
Test Theory ◽  
Critical Ratio ◽  
Content Type

Purpose Ascription theory together with human capital theory both predict that, over time, the scarcity of knowledge and skills in increasingly complex working contexts will “crowd out” the influence of arbitrary characteristics such as gender. The purpose of this paper is to test the extent to which job performance determinants of research productivity differ by gender in their contributions to research productivity, in the developing country (South Africa) context, in which gender and other forms of historical discrimination were previously endemic. Design/methodology/approach Research output was measured as published journal articles indexed by Thomson Reuters Institute for Scientific Information, ProQuest’s International Bibliography of the Social Sciences and the South African Department of Higher Education and Training, as well as conference proceedings publications, conference papers presented and published books and book chapters. Structural equation modelling, with critical ratio and χ2 tests of path moderation were used to test theory predicting gender (sex) differences moderate the potential influence of certain intrinsic determinants of job performance on research productivity, as a form of academic job performance. Findings Gender is found to moderate the relationship between experience and research productivity, with this relationship stronger for men, who are also found to have higher research output. This is considered a paradox of sorts, as English and African home languages, which proxy racial differences in societal and economic disadvantages and unequal opportunities, are not significantly associated with research output differences. Findings further suggest none of the tested intrinsic effects are moderated by gender, contesting theory from general work contexts. Research limitations/implications This research applied a cross-sectional design, and did not apply causal methods, instrumental variables or controls for endogeneity. Nevertheless, these are limitations shared with most research in the human resources field, which is constrained by the type of data available in organisational contexts. Further research might do well to investigate non-intrinsic influences on research productivity which may be vulnerable to differences in societal gender roles. Originality/value This research offers a novel perspective of research productivity and gender inequality in a developing country context of increasing diversity, which might offer useful insights into other contexts facing increasing diversity in higher education. The problem of gender-based inequality in research productivity is empirically identified, and little evidence is found to support the notion that intrinsic effects, including core self-evaluations, are at the heart of this problem. Arguably, these findings reduce the problem space around gender inequality in research productivity, in a context in which other forms of disadvantage might no longer manifest in research productivity inequality.

scholarly journals Tax Revenue, Tax Reform and Government Expenditure: The Case of Nigerian Economy (1994 – 2017)

2020 ◽  
pp. 1-12
Author(s):  
Chinedu Jonathan Ndubuisi ◽  
Onyekachi Louis Ezeokwelume ◽  
Ruth Onyinyechi Maduka
Keyword(s):  
Income Tax ◽  
Tax Reform ◽  
Government Expenditure ◽  
Value Added ◽  
Series Data ◽  
Tax Revenue ◽  
Value Added Tax ◽  
Tax Reforms ◽  
Level Of Significance ◽  
Excise Duties

The objective of this study is to empirically investigate the effect of tax revenue and years tax reforms on government expenditure in Nigerian. Tax revenue were explained using custom and excise duties, company income tax, value-added tax and tax reforms explained by the years in which reforms took place measured by dummy variables as proxies. In conducting this research, an annual time series data from central bank statistical bulletins and Federal Inland revenue Service of Nigeria spanning from 1994-2017 were employed. The data were tested for stationarity using the Augmented Dicker-Fuller Unit Root Test and found stationary at first difference. The Johansen co-integration test was also conducted and showed that the variables are co-integrated at the 5% level, which implied that there is a long-run relationship between the variables in the model. The presence of co-integration spurred the use of vector error correction model and VEC granger causality to determine the effects and decision for the study objective. Findings revealed that Customs and Excise Duties has positive (3.96) and significant (-8.38) impact on government expenditure at 5% level of significance (t=8.38>1.96), Company Income Tax has negative (-1.25) and significant (2.98) impact on government expenditure at 5% level of significance (t=2.98>1.96), Value added tax has positive (8.54) and significant (3.90) impact on government expenditure at 5% level of significance (t=3.90>1.96) and Tax reforms periods has negative(-3.52E+12) and significant (8.39) impact on government expenditure at 5% level of significance (t=8.39>1.96). The study thus concluded that tax revenue and tax reforms significantly affect the Nigerian economy with the direction of causation running from government revenue to government expenditure, supporting the revenue-spend or tax-spend hypothesis.  It was recommended while seeking to increase its revenue base via tax should also increase their expenditure profile to create a balance with the tax revenue and every other tax reform should be geared towards this balance.

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