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An analysis of effective tax reforms for developing economies in the past 20 years to increase tax system efficiency : A case for Zimbabwe
Mwanza, Tapiwa Allen
The tax system and its efficiency it’s still a further pertinent topic for discussion. Sound tax reforms are critical to creating a stable macroeconomic environment, growing the economy, attracting investments, creating employment, and fostering poverty reduction. The aim of this paper is to analyze and evaluate tax reforms used throughout the period from the year 2000 to 2020 and give future recommendations for developing efficient tax systems for the Zimbabwean economy. The study employed regression analysis and assumed that tax as a percentage of gross domestic product was being influenced or explained by inflation rate, corruption index, government debt as a percentage of gross domestic product, unemployment rate, and personal income tax. The study found out that the inflation rate and corruption index have a positive effect to tax revenues, while government debt as a percentage of gross domestic product unemployment rate, and the personal income tax affected tax revenues negatively. The dependent variable was explained by the independent variables at 98 %. Empirical evidence from this study also revealed that unemployment rate influenced the tax revenues the most compared to the other independent variables. The paper also looked at some of the issues in tax collection in Zimbabwe such as shadow economies, tax evasion, tax avoidance, corruption, tax morale, foreign direct investments, government budget deficit to GDP ratio, and trade openness.
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Bases of Developement Asistence in Zimbabwe
Smetana, Vojtěch ; Nová, Monika (advisor) ; Cimrmannová, Tereza (referee)
This work maps currant situation of development assistance in Zimbabwe. It summarizes currant situation of this activity in this country and shows basic development problems: "Double-law" system, women empowerment, "Sugar mummies and sugar daddies" phenomena, religion syncretism, fear factor, "child- headed" families and a "vicious circle of poverty". This thesis states these basic development outcomes: Microfinancing, use of "physical economy" and political changes. It is divided in two main parts; theoretical and practical. In the theoretical-one it deals with geo-population discourse and historical-political discourse so that the outcomes can to be place into context of currant development problems. In practical- one it deals with research question and hypothesis, as well as own investigation at the place. It shows the general interest in development assistance in terms of education, not only in terms of money (which was anticipated). At the end there is a discussion chapter, based mostly on personal experience, which I gained during the residencies HTF UK in 2011 and 2012. The end deals with outcomes, which were done by investigation and mentioned discourses.
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Is Mugabe′s Rule in Zimbabwe a Recipe for the Longevity of the Regime?
Stojanovová, Marie ; Buben, Radek (advisor) ; Polášek, Martin (referee)
This thesis examines the reasons for the survival of Robert Mugabe's regime in Zimbabwe over more than thirty years. Approaching this question from comparative politics perspective the author examines the type of regime, its capacity (including capacity of the state and of other institutions) and strategy of survival that can be found in Zimbabwe, in the context of relevant historical events before and after Mugabe's seizing of power. Thereby the author devaluate those aspects taking into account all the broader context of sub-Saharan African regimes.
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The Role of the Commonwealth During the Crisis in Zimbabve 2000 - 2003
Giovagnoniová, Lenka ; Rovná, Lenka (advisor) ; Váška, Jan (referee)
This thesis deals with the detailed analysis of Commonwealth instruments and mechanisms during the Zimbabwe crisis between 2000 and December 2003, during which Zimbabwean President Robert Mugabe withdrew his country from the Commonwealth. In 1995 the Commonwealth gained the instruments that are possible to use in the event of a member state violating the Commonwealth principles. Member states declared their adherence by signing the Harare declaration in 1991. At the end of the 90's Zimbabwe started to seize the property of white farmers who supported the newly established opposition. It was strongly opposed by the International Community, especially by the Commonwealth and United Kingdom. The analyzed instruments involve election observation missions during general elections 2000 and presidential elections 2002, the involvement of the Commonwealth Secretary General, also of the Commonwealth Ministerial Action Group, made up of Ministers of Foreign Affairs from eight member countries, the suspension of the member state temporarily and also for undetermined period of time. During the Zimbabwe crisis one other instrument was invented, the troika of states that was deciding about the other steps. However all instruments appeared to be unsuccessful because Zimbabwe lacked the will to cooperate.
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Demographic revolution in developing countries with a special regards to Africa and Zimbabwe
Muza, Collet ; Pavlík, Zdeněk (advisor) ; Fialová, Ludmila (referee) ; Pechholdová, Markéta (referee)
The demographic revolution in developing countries and Africa with special regards to Zimbabwe Abstract This dissertation aimed to examine the demographic revolution in developing countries, Africa and Zimbabwe. The decline of mortality and fertility everywhere in the world demonstrates the importance of the demographic revolution as a global process. While this universality was central to classic revolution theory, for many decades, it was questioned by demographers because fertility and mortality in Africa did not seem to follow the expected pathway. In sub-Saharan Africa the demographic revolution has been characterised by lagging, discontinuation and is occurring at a faster pace against low levels of socioeconomic development than observed in Europe, which has consequences for population dynamics. Questions have emerged if Africa is indeed different and a homogenous continent regarding demographic processes? However, empirical studies that have explored the unique demographic revolution starting from developing countries, Africa and Zimbabwe are lacking. The first part of the thesis on developing countries showed variations in the reaction of fertility to mortality decrease with historically small gaps and extended gaps in more recent revolutions, plus the much faster decrease in vital rates in many...
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Is Mugabe′s Rule in Zimbabwe a Recipe for the Longevity of the Regime?
Stojanovová, Marie ; Buben, Radek (advisor) ; Polášek, Martin (referee)
This thesis examines the reasons for the survival of Robert Mugabe's regime in Zimbabwe over more than thirty years. Approaching this question from comparative politics perspective the author examines the type of regime, its capacity (including capacity of the state and of other institutions) and strategy of survival that can be found in Zimbabwe, in the context of relevant historical events before and after Mugabe's seizing of power. Thereby the author devaluate those aspects taking into account all the broader context of sub-Saharan African regimes.
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A Legitimacy Analysis of EU Sanctions
Šaturová, Gabriela ; Weiss, Tomáš (advisor) ; Young, Mitchell (referee)
Political legitimacy has often been addressed in terms of the legitimacy of actors, while the legitimacy of policies as such is relatively neglected. This thesis argues that an analytical distinction between the categories of the actor and its action is necessary, since an actor's legitimacy does not automatically imply the legitimacy of its behaviour; furthermore, in real social discourse, actions are not exempt from legitimacy judgments. The ambition of the thesis is to make use of this research gap and to examine one of the most important tools of the EU's foreign policy by means of an analytical framework of political legitimacy. The selected cases are the current episode of CFSP sanctions against Russia; "appropriate measures" under the ACP Partnership agreement against Zimbabwe; and the informal arms embargo against China. Sanctions dealt with in the first two cases are deemed legitimate, while the arms embargo on China failed to meet the legitimacy criteria. Apart from the findings on legitimacy, two major conclusions can be drawn from the analysis: The lack of internal coherence is impairing the legitimacy of the EU's political measures; and the imposition of sanctions through an institutionalised political framework enhances their transparency in contrast to informal measures.
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Bases of Developement Asistence in Zimbabwe
Smetana, Vojtěch ; Nová, Monika (advisor) ; Cimrmannová, Tereza (referee)
This work maps currant situation of development assistance in Zimbabwe. It summarizes currant situation of this activity in this country and shows basic development problems: "Double-law" system, women empowerment, "Sugar mummies and sugar daddies" phenomena, religion syncretism, fear factor, "child- headed" families and a "vicious circle of poverty". This thesis states these basic development outcomes: Microfinancing, use of "physical economy" and political changes. It is divided in two main parts; theoretical and practical. In the theoretical-one it deals with geo-population discourse and historical-political discourse so that the outcomes can to be place into context of currant development problems. In practical- one it deals with research question and hypothesis, as well as own investigation at the place. It shows the general interest in development assistance in terms of education, not only in terms of money (which was anticipated). At the end there is a discussion chapter, based mostly on personal experience, which I gained during the residencies HTF UK in 2011 and 2012. The end deals with outcomes, which were done by investigation and mentioned discourses.
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Macroeconomic View of Development and Current Condition of Economy of Zimbabwe
Hornofová, Petra ; Stará, Dana (advisor)
Zimbabwe's independence was declared in 1980. At that time local government took over a very prosperous economy which had almost no competition on the African continent. Zimbabwean President Robert Mugabe who is in office since the establishment of the state until now and is known for his controversial decisions brought the local economy into a recession. This economic decline has had a great impact on the population and it has escalated in a humanitarian crisis. Hyperinflationary episode in Zimbabwe has brought with itself a very high rate of unemployment and the large depreciation of the local currency, which is not already in use. Zimbabwean Dollar was replaced by other currencies like US dollar or the South African rand. To understand this issue it is necessary to analyze the possible causes of the hyperinflation that were originated mainly in the local government system. Currently in Zimbabwe is continuing several various government programs to stabilize and refresh its economy. In case of keeping current relative political stability has Zimbabwe's economy chance to to return itself slowly into original state of prosperity.
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The Role of NGOs in the Kimberley Process: Zimbawe Case Study
Krempaská, Michaela ; Havlová, Radka (advisor) ; Kochan, Jan (referee)
This thesis deals with the issue of blood diamonds and the role of NGOs in the Kimberley Process. The theoretical part explains the concept of "blood diamonds" and decsribes conflict resolution in international relations and the status of NGOs in international relations. The practical part describes the role of NGOs in the Kimberley process (their role in adopting the Kimberley Process Certification Scheme), evaluates the situation in Zimbabwe after the discovery of the diamond fields in Chiadzwa and describes the subsequent reaction of the Kimberley Process for blood diamonds in Zimbabwe. The thesis deals with the criticism of the Kimberley Process -- NGOs criticise the Kimberley process mainly for its inefficiency, lack of transparency and inadequate control mechanisms.
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