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The Major Bottlenecks Of Micro And Small Scale Enterprises Growth In Ethiopia
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Author :Edited by Chris Evans, Riël Franzsen, Elizabeth (Lilla) Stack Publisher :Pretoria University Law Press ISBN 13 :1920538968 Total Pages :371 pages Book Rating :4.9/5 (25 download)
Book Synopsis Tax simplification - An African Perspective Edited by Chris Evans, Riël Franzsen, Elizabeth (Lilla) Stack 2019 by : Edited by Chris Evans, Riël Franzsen, Elizabeth (Lilla) Stack
Download or read book Tax simplification - An African Perspective Edited by Chris Evans, Riël Franzsen, Elizabeth (Lilla) Stack 2019 written by Edited by Chris Evans, Riël Franzsen, Elizabeth (Lilla) Stack and published by Pretoria University Law Press. This book was released on 2019-01-01 with total page 371 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax simplification - An African Perspective Edited by Chris Evans, Riël Franzsen, Elizabeth (Lilla) Stack 2019 ISBN: 978-1-920538-96-5 Pages: 347 Print version: Available Electronic version: Free PDF available About the publication Why are tax systems so complex and what are the causes and consequences of such complexity? The simplification of tax systems is one of the most important issues faced today in worldwide efforts to modernise and strengthen government finance and revenue raising capacities. Nowhere is it more important than throughout the rapidly emerging economies of the dynamic African region. This volume brings together contributions in this field from a conference held in South Africa in October 2018 and provides a unique synthesis of knowledge and understanding gained from the specialist expertise and diverse backgrounds brought to the tax simplification debate by those authors. Featured topics include: Taxpayers’ rights to simplicity The African experience of tax simplification Simplification trends among small and medium sized entities Pension tax simplification Sources of complexity in value added taxation Simplification of recurrent property taxes Complexity and approaches to international taxation Complexity and taxation of multinational enterprises Lessons from overseas. The analysis of these topics includes timely and relevant perspectives from the experience in other jurisdictions including Australia, Canada, New Zealand, the United Kingdom and the United States. The volume will be an essential reference for researchers and others interested in the field from academia, government, legal and accounting practice and public policy organisations in African and other countries worldwide.Table of Contents Preface Foreword – Tax Simplification in the United Kingdom: Some Personal Reflections John Whiting Contributors Introduction Elizabeth (Lilla) Stack, Chris Evans and Riël Franzsen Tax Complexity and Tax Simplification: A Critical Review of Concepts and Issues Binh Tran-Nam, Annet Wanyana Oguttu and Kyle Mandy The Taxpayers’ Right to Tax Simplicity in South Africa and the United States Carika Fritz and Nina E Olson The Role of the Office of Tax Simplification in the United Kingdom and Lessons for Other Countries Yige Zu and Lynne Oats An Analysis of the Tax Simplification Initiatives for Pension Provision in the United Kingdom and South Africa Bernadene de Clercq, Andy Lymer and Chris Axelson Simplification Lessons from New Zealand Adrian Sawyer, Marina Bornman and Greg Smith Legal Uncertainty in the South African VAT Marius van Oordt and Richard Krever Simplifying Recurrent Property Taxes in Africa Riël Franzsen, Abdallah Ali-Nakyea and Adams Tommy Statutory and Effective Complexity for Individual Taxpayers in South Africa Sharon Smulders, Karen Stark and Deborah Tickle Small and Micro Businesses: Case Studies on the Complexity of ‘Simplified’ Schemes Heinrich Dixon, Judith Freedman and Wollela Abehodie Yesegat Tax Complexity for Multinational Corporations in South Africa – Evidence from a Global Survey Thomas Hoppe, Reyhaneh Safaei, Amanda Singleton and Caren Sureth-Sloane International Tax Simplification in South Africa through Managing Substantive Complexity and Improving Drafting Efficiency Jinyan Li and Teresa Pidduck Bibliography Index
Book Synopsis An Enterprise Map of Ethiopia by : John Sutton
Download or read book An Enterprise Map of Ethiopia written by John Sutton and published by . This book was released on 2010 with total page 185 pages. Available in PDF, EPUB and Kindle. Book excerpt: This title describes the history and current capabilities of Ethiopia's leading industrial companies, focusing on 50 key large and mid-size firms.
Book Synopsis A Market-oriented Strategy for Small and Medium Scale Enterprises by : Kristin Hallberg
Download or read book A Market-oriented Strategy for Small and Medium Scale Enterprises written by Kristin Hallberg and published by World Bank Publications. This book was released on 2000-01-01 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper investigates the economic rationale for intervention in support of small and medium scale enterprises, on both theoretical and empirical grounds. It argues that the justification for SME interventions lies in market and institutional failures that bias the size distribution of firms, rather than on any inherent economic benefits provided by small firms. The role of the state is mainly to provide an enabling business environment that opens access to markets and reduces policy-induced biases against small firms. Governments can accelerate the development of markets for financial and non-financial services suited to SMEs by promoting innovation in products and delivery mechanisms, and by building institutional capacity. Improving the development impact of SME strategies will require much more attention to the monitoring and evaluation of intervention outcomes.
Book Synopsis Innovation and Creativity in SMEs by : Claudine Gay
Download or read book Innovation and Creativity in SMEs written by Claudine Gay and published by John Wiley & Sons. This book was released on 2019-09-11 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt: In order to survive in their market and differentiate themselves from the competition, small- and medium-sized enterprises (SMEs), which represent more than 90% of companies worldwide, need to be creative and innovative. This book presents a conceptual framework for thinking about innovation and creativity in SMEs. It takes into account their strategic relation to their environment and the economic, technological and social changes that they face. Their ability to enhance their creativity with new ideas and to legitimize them during their implementation is also taken into account
Book Synopsis Small Business Services in Asian Countries by : Jacob Levitsky
Download or read book Small Business Services in Asian Countries written by Jacob Levitsky and published by Practical Action. This book was released on 2001 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: Donors have poured large sums into funding the delivery of business development services (BDS) to small, medium and micro enterprises in developing countries. Emerging, however, is a feeling that these services have not attained the impacts needed to justify the substantial investments made. While donors and practitioners may have different ideas about how best to develop BDS markets, they generally agree that a more demand-driven and private sector-oriented approach is needed in order to reach larger numbers with relevant services. In the search for a new approach to BDS provision, the chapters in Part I of the book present the findings of new studies and thinking into BDS markets, revealing a greater complexity and diversity than has previously been envisaged. Part II explores the implications of these findings for donor interventions, including the design of BDS products, using information and communication technologies to deliver services, promoting BDS markets for clustered enterprises, and intervening in new markets. It is vital that donors are able to demonstrate that BDS interventions are a worthwhile investment and the book goes on to explore the issue of performance measurement. Using a common framework for performance measurement, Part III presents case studies from across Asia to identify lessons learned on good practice in BDS. Discussions on BDS principles and intervention strategies continue to evolve. This important volume, based on papers first presented at a conference in Hanoi organized by the Committee of Donor Agencies for Small Enterprise Development, summarizes experiences and conclusions on the subject to date.
Book Synopsis Small Enterprises and Economic Development by : Carl E. Liedholm
Download or read book Small Enterprises and Economic Development written by Carl E. Liedholm and published by Routledge. This book was released on 2013-05-13 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt: Micro and small enterprises (MSEs) have been recognized as a major contemporary source of employment and income in a growing number of developing countries. Yet, relatively little is known about the characteristics and patterns of change in these enterprises. This volume examines the dynamics of MSEs in the development process. Drawing on a unique set of surveys conducted in twelve countries in Africa and Latin America the authors map the patterns of change in MSEs in the developing world. Subjects covered include: * significance of new start and closure rates of MSEs * factors involved in expansion rates and growth patterns of MSEs * the role of gender in MSEs evolution.
Book Synopsis Entrepreneurship at a Glance 2016 by : OECD
Download or read book Entrepreneurship at a Glance 2016 written by OECD and published by OECD Publishing. This book was released on 2016-09-28 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication presents an original collection of indicators for measuring the state of entrepreneurship and its determinants, and provides new data on SMEs and SME productivity, plus indicators to monitor gender gaps in entrepreneurship.
Author :International Monetary Fund Publisher :International Monetary Fund ISBN 13 :1463922043 Total Pages :136 pages Book Rating :4.4/5 (639 download)
Book Synopsis The Federal Democratic Republic of Ethiopia by : International Monetary Fund
Download or read book The Federal Democratic Republic of Ethiopia written by International Monetary Fund and published by International Monetary Fund. This book was released on 2011-10-12 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt: This strategic paper discusses Ethiopia’s growth and transformation plan (GTP) for the periods 2010/2011 and 2014/2015. The Ethiopian government’s main development agenda has been poverty eradication. The government has designed, and is implementing, strategies, policies, and plans to guide and manage the overall development of the country accordingly. The GTP envisages that, besides maintaining a fast-growing economy, better results will be realized in all sectors. Implementation of the GTP requires mobilization of financial and human resources, especially for infrastructure development.
Book Synopsis Small Enterprises and Changing Policies by : A. H. J. Helmsing
Download or read book Small Enterprises and Changing Policies written by A. H. J. Helmsing and published by Intermediate Technology. This book was released on 1993 with total page 369 pages. Available in PDF, EPUB and Kindle. Book excerpt: Discusses the idea and practice of small enterprise development in Africa in a changing policy environment. Covers topics such as the impact of adjustment on small enterprise; financial policy reforms and assistance and how to sustain government and NGO assistance.
Download or read book Ethiopia written by and published by . This book was released on 1993 with total page 466 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Doing Business 2020 written by World Bank and published by World Bank Publications. This book was released on 2019-11-21 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
Book Synopsis Tropentag 2022 – International Research on Food Security, Natural Resource Management and Rural Development by : Eric Tielkes
Download or read book Tropentag 2022 – International Research on Food Security, Natural Resource Management and Rural Development written by Eric Tielkes and published by Cuvillier Verlag. This book was released on 2022-09-09 with total page 673 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tropentag is the largest interdisciplinary conference in Europe, focused on developmentoriented research in the fields of tropical and subtropical agriculture, food security, natural resource management and rural development. Tropentag takes place annually, even though the past two years were particularly challenging, while the conference had to be organised as an online only event. One of the lessons that we learnt from the virtual conferences is that yes, it is possible to organise it that way, but that it is much better to meet and talk in person. We are thus very happy that this year (two years after what was initially planned), we are able to organise the Tropentag 2022 conference at the campus of the Czech University of Life Sciences Prague, Czech Republic, and thrilled that we will again meet all face-to-face, during the 14-16 September venue. However, some of you, due to various reasons, who could not come to Prague, you can still participate at this year Tropentag, as all plenary and oral scientific sessions are streamed via the Whova platform, and we also organise several online poster sessions.
Book Synopsis Challenges and Prospects of Micro and Small Construction Material Producer Enerprises in Yeka and Bole Sub City by : Matiyas Derbie
Download or read book Challenges and Prospects of Micro and Small Construction Material Producer Enerprises in Yeka and Bole Sub City written by Matiyas Derbie and published by GRIN Verlag. This book was released on 2018-02-26 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: Master's Thesis from the year 2017 in the subject Business economics - Business Management, Corporate Governance, grade: Very Good, , course: Project Planning and Management, language: English, abstract: Micro and small industries have a significant and vital role in the economies of developed countries. Especially in developing countries small scale industries considered as a backbone of their economies. In regard of this, the study intends to examine the challenges and prospects of Micro and Small enterprises in construction sector, specifically on the construction material producer enterprises in Yeka and Bole sub-cities. To satisfy the objectives of this study, descriptive and inferential analyses were used. The information was collected from the sample of 150 MSEs with face to face interviews. The sampled MSEs were selected by simple random sampling technique. Besides that, the study draws out with nine key challenges which seem to influence the profitability of MSEs in both sub-cities. The results point to that, there is a strong relationship between the independent and dependent variable. Furthermore, the selected explanatory variables may significantly explain the variations of the explained variance at 5% and 10% level of significance. Based on the results, financial, managerial, raw material, work premises and technologies are the main challenges of MSEs, those to be profitable and successful. Therefore, recommendations are forwarded to government bodies, micro and small construction material producer enterprise and to other researchers.
Book Synopsis Small-scale Enterprise Development in Ethiopia by : Wolday Amha
Download or read book Small-scale Enterprise Development in Ethiopia written by Wolday Amha and published by . This book was released on 1997 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Ethiopian Women Entrepreneurs by : International Labour Office
Download or read book Ethiopian Women Entrepreneurs written by International Labour Office and published by International Labour Office. This book was released on 2003 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents the outcome of discussions at a national conference in Addis Ababa on 19 November on field research carried out involving 123 women of Addis Ababa, Awassa, Bahir Dar, Dire Dawa, Mekelle, and Nazareth. Describes the types of enterprises and experiences made, obstacles encountered in procuring financial resources, role of Business Support Services (BDS), etc. Appends the questionnaire used in the interviews, and a list of persons contacted.
Download or read book World Development Report 1994 written by and published by World Bank Publications. This book was released on 1994 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: World Development Report 1994 examines the link between infrastructure and development and explores ways in which developing countries can improve both the provision and the quality of infrastructure services. In recent decades, developing countries have made substantial investments in infrastructure, achieving dramatic gains for households and producers by expanding their access to services such as safe water, sanitation, electric power, telecommunications, and transport. Even more infrastructure investment and expansion are needed in order to extend the reach of services - especially to people living in rural areas and to the poor. But as this report shows, the quantity of investment cannot be the exclusive focus of policy. Improving the quality of infrastructure service also is vital. Both quantity and quality improvements are essential to modernize and diversify production, help countries compete internationally, and accommodate rapid urbanization. The report identifies the basic cause of poor past performance as inadequate institutional incentives for improving the provision of infrastructure. To promote more efficient and responsive service delivery, incentives need to be changed through commercial management, competition, and user involvement. Several trends are helping to improve the performance of infrastructure. First, innovation in technology and in the regulatory management of markets makes more diversity possible in the supply of services. Second, an evaluation of the role of government is leading to a shift from direct government provision of services to increasing private sector provision and recent experience in many countries with public-private partnerships is highlighting new ways to increase efficiency and expand services. Third, increased concern about social and environmental sustainability has heightened public interest in infrastructure design and performance.
Book Synopsis Experiences and opportunities for promoting small-scale/micro irrigation and rainwater harvesting for food security in Ethiopia by : Awulachew, Seleshi Bekele
Download or read book Experiences and opportunities for promoting small-scale/micro irrigation and rainwater harvesting for food security in Ethiopia written by Awulachew, Seleshi Bekele and published by IWMI. This book was released on 2005 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:
