5. Taxation and General e-books

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    Introduction to Accounting
    (2015) Unknown
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    Leadership and Change Management
    (Springer, 2019) Keow Ngang Tang
    Keow Ngang Tang graduated as Ph.D. holder from University of Putra Malaysia since December, 2003. She has been a lecturer in 2004, senior lecturer in 2008. This book offers an insightful guide for academics, managers and practitioners, as well as undergraduate and graduate students of business studies. It focuses on how the theoretical foundations of leadership and change management can be used to effectively lead business organizations. Generally speaking, business leaders are beginning to recognize the important of change and transformation, not only as a means of retaining control, but also of demonstrating their own leadership initiative. Though new approaches, designed to make this task easier, are constantly emerging, in practice managerial change remains a challenge.  The book chiefly focuses on the open-social-systems model to provide a conceptual framework that structures and relates leadership theories and research to help business leaders manage change. A wealth of case studies and discussion activities that support the main concepts and theories are also included. The book’s primary goal is to help readers successfully plan and manage change and transformation. Tertiary education students who are taking business studies courses can also use it as a sourcebook for the principles of successful change management.
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    Tax Collection in Malawi: an Administrative History, 1891-1972
    (Boston University African Studies Center, 2015-12-15) Colin Baker
    The document provides a comprehensive overview of the history of tax collection in Malawi from 1891 to 1972, detailing the evolution of taxation policies and their socio-political implications. It discusses the introduction of various tax forms, such as the hut tax and poll tax, and the administrative challenges faced in revenue collection, particularly during periods of political unrest. The analysis reveals the interplay between taxation, local governance, and the economic conditions of the population, highlighting shifts in tax rates and collection methods over time.
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    Tax Policy Admin Evolution and Revenue Perfomance in Malawi
    (2017-06-17) Chafuwa, et al.
    the paper discusses the historical evolution of tax policy and administration in Malawi since its independence in 1964. It analyzes various reforms implemented over the decades, their objectives, and their impacts on revenue performance. The historical context includes references to the initial tax system inherited from the British colonial government, subsequent reforms aimed at improving economic conditions, and the involvement of international institutions like the IMF and World Bank in those reforms. Therefore, this paper provides a historical analysis of Malawi's tax policy developments
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    Customer Service Training Manual
    (2024) Chikaipa Linda
    The Customer Service Training Manual developed by the Institute of Tax Administration provides comprehensive guidance on customer service best practices. It emphasizes the critical role of customer service in organizational success and customer satisfaction. The manual covers the principles of effective customer service, including employee satisfaction, valuing customers, and the importance of internal customer relationships. It highlights essential customer service skills such as empathy, communication, emotional intelligence, and problem-solving. Additionally, the manual provides strategies for handling difficult customers and explores do's and don'ts for face-to-face and phone interactions. This guide aims to equip employees with the knowledge and skills necessary for delivering exceptional customer service, fostering strong customer relationships, and ensuring organizational growth.
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    Project Management Tool Box
    (Wiley, 2016) Ross, J. Martinelli and Dragan, Z. Milosevic
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    2022-2023 Malawi Budget
    (Government Print, 2022) Malawi Government
    The "2022-23 Malawi Budget Statement" presents the government’s fiscal plan, reflecting an effort to address the challenges posed by the COVID-19 pandemic and its economic consequences. This budget aims to support recovery through strict fiscal discipline, enhanced revenue collection, and the implementation of the Domestic Revenue Mobilisation Strategy. Notable highlights include the government’s engagement with creditors for debt service suspension under the G20 Debt Service Suspension Initiative, allocation of funds to critical sectors such as energy and infrastructure, and measures to mitigate inflationary pressures affecting emerging markets. The budget also emphasizes alignment with the aspirations of the Malawi 2063 vision, focusing on public debt management, export diversification, and improving the overall economic landscape. These strategies are designed to foster an inclusive, self-reliant, and industrialized economy that addresses public needs while ensuring sustainable growth and development.
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    2020-2026 MRA Corporate Strategic Plan
    (MRA, 2020) Malawi Revenue Authority
    The 2020-2026 Corporate Strategic Plan (CSP) of the Malawi Revenue Authority (MRA) outlines a comprehensive transformation agenda aimed at modernizing revenue administration. Centered on the theme "Increasing Voluntary Compliance through Technological Uptake," the plan seeks to optimize revenue collection, improve taxpayer compliance, enhance service delivery, and foster operational efficiency. The CSP aligns with Malawi's Vision 2063, supporting national socio-economic development by broadening the tax base, minimizing revenue leakages, and leveraging advancements in ICT. Key strategic objectives focus on financial growth, customer experience, internal business processes, and organizational capacity. The plan identifies risks, introduces mitigation strategies, and emphasizes a robust monitoring and evaluation framework to ensure accountability and progress. Through its strategic initiatives, including infrastructure upgrades, the integration of ICT systems, and enhanced taxpayer education, the CSP aims to strengthen institutional capacity and contribute significantly to Malawi’s economic resilience and equity.
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    MRA Malawi Time Release Study Report
    (MRA, 2019) Malawi Revenue Authority
    The Malawi Time Release Study Report 2019, conducted by the Malawi Revenue Authority (MRA), presents a comprehensive analysis of the efficiency of customs processes at the Songwe Border Station, which serves as a critical point of entry between Malawi and Tanzania. The study aimed to measure the average time taken for the clearance of goods, identify bottlenecks in the clearance chain, and establish a baseline for future assessments of trade facilitation reforms. The report highlights significant findings, including that the average release time for imports was approximately 15 hours and 58 minutes, while exports averaged 5 hours and 35 minutes. It was observed that pre-lodged declarations significantly reduced clearance times compared to on-arrival declarations. The study also identified various challenges affecting efficiency, such as staff shortages, inadequate infrastructure, lack of transparency, and the need for improved technical skills among customs officers. Recommendations include increasing the number of customs staff, enhancing training for scanner operations, implementing an electronic single window system, and improving infrastructure at the border. The findings serve as a baseline for future studies and underscore the importance of continuous improvement in customs processes to enhance trade facilitation and competitiveness in Malawi.
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    MRA E- payments manual
    (MRA, 2019) Malawi Revenue Authority
    The document provides an overview of the Electronic Payments (ePayments) system implemented by the Malawi Revenue Authority (MRA) for tax payments. It emphasizes the convenience of paying taxes online, eliminating the need for taxpayers to queue, and ensuring real-time updates to their tax accounts. The ePayments system allows users to register on the MRA website, after which they can make payments for domestic taxes, such as VAT and PAYE, or for customs and excise duties without prior registration. The process involves generating a Payment Registration Number (PRN) and offers various payment options through authorized banks. Benefits of the ePayments system include improved taxpayer service, instant account updates, and reduced fraud risk. The document encourages taxpayers to utilize this efficient online payment method.