Sanitary and Phytosanitary (SPS) regulations imposed by the developed world, significantly reduse the export opportunities of developing countries. Under the SPS Agreement, developed countries are obliged to provide technical assistance to developing countries, to help them meet SPS requirements. A survey of providers of technical assistance reveals, however, that assistance is allocated in an ad hoc manner. This article argues for a more systematic allocation of technical assistance to developing countries, based on relevant data and comparisons of benefits and costs of different kinds of capacity building. Data is presented which highlights the major problems of developing countries in exporting to the European Union, complementing earlier studies of exports to the United States.
This paper analyses the business environment for micro enterprises in Tanzania based on survey data. The primary objective of the study is to identify major constraints facing the firms' business operations. Taxation, corruption, and regulations in the form of licences and permits, are found to be the most important constraints on business operations. Reported constraints vary according to firm characteristics such as age, location, education and gender of the owner. Contrary to previous studies and current policies, financial constraints and property rights are not perceived as important constraints.
Sanitary and phytosanitary (SPS) measures designed to protect human, animal and plant health, constitute a significant barrier to exports of agricultural products from developing countries. Though the WTO Agreement on the Application of Sanitary and Phytosanitary Measures places restrictions on SPS measures, regulations in major import markets are extremely complex and compliance beyond the means of many exporting countries. This report argues that for technical assistance to effectively redress the undesirable consequences of SPS measures, a cost-benefit framework should govern the allocation of assistance. To map the major SPS-related problems of developing countries, a set of indicators is suggested, consisting of reported problems and needs, inspection reports and third country lists, and detentions and alerts. For the capacity building needs thus uncovered, funds should be allocated to projects where the effect per dollar spent is the greatest, i.e. where the ratio of benefits to costs is the highest. Given the focus of SPS-related technical assistance, it is appropriate to measure benefits as export revenue generated, adjusted for differences in development. For compliance costs, suitable methods of calculation are reviewed.
The report explores factors that explain the observed patterns of corruption within the Tanzania Revenue Authority (TRA) and the Uganda Revenue Authority (URA). In particular, the study discusses the key assumptions behind the revenue authority model and the relevance of these in an African context characterised by scarcity of qualified tax officers, accountants and auditors, as well as clientilistic networks between political, bureaucratic and economic agents. Based on this analysis and in light of existing political, economic and administrative constraints, the study identifies options available for sustainable tax administrative reforms in the two countries. Issues of particular relevance for foreign assistance towards fighting fiscal corruption and strengthening tax administration are highlighted.
This will help us customize your experience to showcase the most relevant content to your age group
Please select from below
Login
Not registered?
Sign up
Already registered?
Success – Your message will goes here
We'd love to hear from you!
Thank you for visiting our website. Would you like to provide feedback on how we could improve your experience?
This site does not use any third party cookies with one exception — it uses cookies from Google to deliver its services and to analyze traffic.Learn More.