MRA Dissertations and Policy Papers

Permanent URI for this collectionhttps://elibrary.mra.mw/handle/123456789/64

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Start date: 2019

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    Tax Revenue Mobilisation in Malawi
    (2019-07) Waziona Yohane Ligomeka
    This document examines the taxation system in Malawi, analyzing the evolution of tax policies and administration from independence in 1964 to the present. It highlights the significant reliance on direct taxes, contrasting Malawi's tax revenue performance with that of other sub-Saharan African countries. The study utilizes Afrobarometer survey data to assess tax morale, revealing notable increases in tax compliance in Malawi and Madagascar. The document discusses the establishment of the Malawi Revenue Authority (MRA) and the implementation of various reforms aimed at enhancing tax administration and compliance. It also addresses the challenges faced in accurately measuring tax morale and the implications of historical tax structures on current practices. Through a detailed examination of tax data and public perceptions, this analysis provides insights into the factors influencing tax compliance and the effectiveness of tax administration in Malawi.
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    ADMINISTRATIVE LAW AND GOVERNANCE IN EAST AFRICA PROJECT CASE STUDY
    (2020) HILDA KALUWA SOKO
    The document discusses the principles of legality, procedural fairness, and reasonableness in the context of tax administration and rule-making by the Malawi Revenue Authority (MRA). It highlights the lack of public participation in the decision-making processes, particularly regarding tax collection methods, and critiques the agency's approach to engaging stakeholders. The findings suggest that while legally appointed officials make decisions, there is a significant gap in dialogue with the public, which undermines the effectiveness and fairness of the tax administration system.
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    Is implementation of Digital Library Possible at Malawi Revenue Authority? Case of Institute of Tax Administration
    (ITA, 2024) Langwani, Owen
    Research investigated the implementation of a digital library at the Malawi Revenue Authority, particularly at the division of the Institute of Tax Administration (ITA). The aim of this study was to find out if implementation of digital library at ITA is possible. The study collected data from training coordinators, IT officers, and MRA trainees. This study found out that the traditional MRA library does not fully support the trainees because it has more outdated taxation resources. It also revealed that theimplementation of digital library at ITA is possible regardless of prevailed challenges. The study recommends that MRA should implement a Dspace digital library and subscribe to relevant electronic information databases like Bloomsburg and ProQuest