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The impact of income tax rates (ITR) on the economic development of Botswana

Bonu, N.S.; Motau, P. (Academic Journals, http://www.academicjournals.org, April NaN, 2009)

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Abstract:

Traditional schools of thought advocated the theory of low income tax rates’ influencing economic development, whereas modern schools of thought propagated the theory of higher income tax rates producing greater economic growth, especially for developed nations. In order to justify these thoughts an attempt was made taking Botswana as a case study to pin point the effect of low and high income tax rates on economic growth. In this study various parameters were taken into account including income tax rates, income tax revenue, total revenue and GDP of the country in the nominal and real value of the money. It was located that low income tax rates boosted the economic growth of Botswana.

URI:

http://hdl.handle.net/10311/1085

Files in this item: 1

Bonu and Motau_JAT_2009.pdf (1.699Mb)

Information regulation in consumer credit markets– determinants of financial information oversupply

Biza-Khupe, S. (EuroJournals Publishing, http://www.eurojournals.com/REFAS.htm, NaN, 2011)

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Abstract:

Financial information regulation forms an integral part of consumer financial markets, while market efficiency provides a measure of the aptness of any financial regulatory architecture. There has been a noticeable shift in paradigm in financial information regulation globally. Many governments are demanding increased financial information disclosures from financial institutions to investors and borrowers. To the extent that the Global Financial Crisis (GFC) has been attributed to a lax financial regulatory regime, there has been an increased propensity for control and disclosure. This stance has gained impetus despite evidence suggesting that increased financial information disclosures breed information oversupply. Information oversupply adversely effects individuals’ rationalisation and financial decision-making processes, a matter which impedes on the overall market efficiency. Despite the proliferation of financial information oversupply in consumer financial markets, this phenomenon has remained relatively unexplored. This paper contributes to the literature by conducting an empirical exploration of the determinants of financial information oversupply emanating from the prevailing information regulatory regime. A model incorporating both the psychological and cost/benefit theoretical streams is proposed and tested using data collected from Melbourne residents in Australia. The Cost of Information Search and Prior Memory Structure were found to significantly influence the dependent variable, while the dependent variable did not significantly relate to Credit Experience and Age. The implications of the study are discussed and areas for further research suggested.

URI:

http://hdl.handle.net/10311/1087

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Biza-Khupe_RFAS_2011.pdf (1.901Mb)

IT skills of academics and practising accountants in Botswana

Mgaya, K.V.; Kitindi, E.G. (Inderscience Publishers, http://www.inderscience.com, NaN, 2008)

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Abstract:

Information Technology (IT) skills are important for practising accountants and accounting educators. This paper reports on a study done to evaluate the levels of IT skills of practising and accounting educators in Botswana, as well as their views on the important IT skills for practising accountants. A questionnaire was administered to 27 accounting lecturers and 250 practising accountants. Respondents were asked to indicate their IT skills levels as well as their views on the important IT skills that practising accountants should have. The results show that the self-reported IT skills of practising and accounting educators are lower than what they think practising accountants should have.

URI:

http://hdl.handle.net/10311/584

Files in this item: 1

E.G.Kitindi.at.el-ISAPAB.pdf (1.742Mb)

Lending decision making and financial information: the usefulness of corporate annual reports to lenders in Botswana

Kitindi, E.G.; Magembe, B.A.S.; Sethibe, A. (Asian Network for Scientific Information, www.ansinet.org, NaN, 2007)

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Abstract:

The study sought to determine the usefulness of Annual reports information to lenders in Botswana with a view to establishing whether users of financial statement information derive any utility from information presented in the Corporate Annual Report (CAR). The findings on the basis of analysis of responses from seven leaders suggest that financial statement information is required by formal lenders in making the lending decision. The most recent annual reports (RA) appears to be the most favoured. Formal lenders in Botswana make great use of income statements than other components of the annual report. Finally, formal lenders in Botswana regard the audit report as being important to their lending decisions. Notes to the financial statements are not particularly used by these institutions. Also not used is the report from the chairman and the Directors.

URI:

http://hdl.handle.net/10311/850

Files in this item: 1

Kitindi_IJAEF_2007.pdf (847.4Kb)

Lending decision making and financial information: the usefulness of corporate annual reports to lenders in Botswana

Kitindi, E.G.; Magembe, B.A.S.; Sethibe, A. (Asian Network for Scientific Information, http://www.scialert.net/jindex.php?issn=1991-0886, NaN, 2007)

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Abstract:

This study sought to determine the usefulness of annual report information to lenders in Botswana with a view to establishing whether users of financial statement information derive any utility from information presented in the Corporate Annual Report (CAR). The findings on the basis of analysis of responses from seven lenders suggest that financial statement information is required by formal lenders in making the lending decision. The most recent Annual Report (AR) appears to be the most favoured. Formal lenders in Botswana make greater use of the income statement than other components of the annual report. Finally, formal lenders in Botswana regard the audit report as being important to their lending decisions. Notes to the financial statements are not particularly used by these institutions. Also not used is the report from the chairman or directors.

URI:

http://hdl.handle.net/10311/748

Files in this item: 1

E.G.Kitindi.at.el-LDMFI.pdf (5.070Mb)

The small business audit : problems faced by auditors in selected SADC countries

Iwisi, D.S.; Kitindi, E.G.; Basson, N. (Emerald Group Publications, www.emeraldinsight.com, NaN, 2007)

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Abstract:

Auditing lends credibility to financial statements of enterprises. The Southern African Development Community (SADC) has committed itself to the promotion of small businesses in member countries. This implies that auditors will become more involved with small businesses as a result of their expected growth and expansion. However, small businesses are said to have characteristics that cause difficulties to their auditors. This study investigates the characteristics of small businesses in three SADC countries, problems auditors of small businesses in those countries face, frequency of occurrence of those problems, and their impact on auditing. The findings suggest that characteristics of small businesses in the selected SADC countries are similar to those of small businesses in other countries. Many of twenty-three problems suggested to auditors rarely occured, or occurred only occassionally. However, some problems are considered to have an important effect on auditing.

URI:

http://hdl.handle.net/10311/1060

Files in this item: 1

IWISI_ARA_2002.pdf (1.365Mb)

Towards free trade in Southern Africa: the need to keep pace with world trends

Ndzinge, S. (Pula: Botswana Journal of African Studies, NaN, 1992)

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Abstract:

This paper examines the challenges and opportunities that present themselves to the Southern African region as far as free regional and international trade is concerned. The focus of the paper is on the Southern African Development Community (SADC), the one regional organization to which all Southern African countries are members. Issues that need to be dealt with include the existence of a total of three regional groups all concerned with trade: SADC, the Southern African Customs Union (SACU), and the Common Market for Eastern and Southern Africa (COMESA) and concern over productivity and competitiveness of the region internationally. The SADC region needs to move swiftly towards free regional trade as part of the process of gearing up to the ever increasing global competition. Domination of the region by South Africa is also alluded to briefly. There is very little discussion on the Democratic Republic of Congo and Seychelles, the latest members of SADC. However, data on these two countries is presented in the three tables contained in this paper.

URI:

http://hdl.handle.net/10311/836

Files in this item: 1

Ndzinge_JAS_1997.pdf (942.0Kb)

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