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Lesotho Revenue Authority became operational in January 2003, when introducing the Authority the main aim was to increase revenue effectively through acquisition of skilled staff, increase integrity and effective use of automated systems. However, it seems that some of the systems that the department employs to collect revenue are not effective. There are no legal frameworks in place to ensure that regulations are enforceable. Performance appraisal is not practiced. There is no adequate publicity to make taxpayers aware of tax policies and compliance. This paper examines the effectiveness of tax collection system at customs and excise. This study is a qualitative case study approach. Most of the primary data will be collected from the use of open ended questionnaires and in-depth interview schedules which make an allowance to a greater internal between the researcher and the interviewee. A sample of 50 employees was used with the objective that employees were chosen on the basis of knowledge of the organisation and therefore purposive sampling was used. Descriptive statistics was used to analyse data and it included frequency distribution whereby the responses were presented in a tabular form and bar charts. The research findings revealed that department of Customs and Excise does not have an effective system for its collection of tax. Their administration is very poor performance appraisal is not practiced and there is not enough publicity on tax policies and compliance. In order to improve the effectiveness of the system, Customs and Excise should consider setting new policies and regulations which are in line with their current operation. Performance appraisal and reward system should also be taken into consideration to improve efficiency among the employees and lastly the use of different radio stations should be considered as awareness campaign on tax policies and compliance. / Thesis (MBA)-University of KwaZulu-Natal, 2007.

Submitted by SBI Biblioteca Digital (sbi.bibliotecadigital@puc-campinas.edu.br) on 2017-03-23T13:48:47Z No. of bitstreams: 1 IVAN PEDROTTI LEMOS.pdf: 2401459 bytes, checksum: f02681540995cdcf4ae8524cff81fb9c (MD5) / Made available in DSpace on 2017-03-23T13:48:47Z (GMT). No. of bitstreams: 1 IVAN PEDROTTI LEMOS.pdf: 2401459 bytes, checksum: f02681540995cdcf4ae8524cff81fb9c (MD5) Previous issue date: 2017-02-08 / Inteligente. Tarifa Time-of-use tariffs are one way of encouraging consumers to carry out the transfer of load to off-peak intervals, thus making unnecessary new and high investments in generation and transmission and distribution infrastructure. This is therefore a tool for the expansion of energy efficiency, in a new concept of electricity grids, the Smart Grids. However, for this type of charging to be applied, new and modern meters are required, those with the capacity to differentiate consumption hours and that can inform the consumer properly. In this sense, this work is aimed at the development of a meter with an open source platform, in the case Arduino, associated to Analog Devices ADE7753 integrated circuit, transmitting information through IEEE802.11 (Wi-Fi) network, and through an IoT (Internet of Things) platform, to make an assessment whether adoption of the White Tariff is financially beneficial to the consumer in a simple and interactive way. / As tarifas hor?rias s?o uma das formas de incentivar os consumidores a realizarem a transfer?ncia de carga para intervalos fora de ponta, fazendo assim desnecess?rios novos e altos investimentos em gera??o e infraestrutura de transmiss?o e distribui??o. Sendo esta portanto uma ferramenta para a amplia??o da efici?ncia energ?tica, em um novo conceito de redes de energia el?trica, as Smart Grids. Entretanto, para que este tipo de tarifa??o seja aplicado, novos e modernos medidores s?o requeridos, aqueles com capacidade de diferencia??o de hor?rio de consumo e que possam informar devidamente ao consumidor. Neste sentido este trabalho visa o desenvolvimento de um medidor com plataforma open source, no caso o Arduino, associado ao circuito integrado para medi??o de energia el?trica ADE7753 da Analog Devices, transmitindo as informa??es atrav?s de rede IEEE802.11(Wi-Fi), e por meio de uma plataforma para IoT (Internet of Things), realizar uma avalia??o se a ado??o ? Tarifa Branca ? ben?fica financeiramente ao consumidor de forma simples e interativa.

This study was conducted with the aim of investigating the trends and determinants of South Africa’s sugar production and exports within the TFTA between 1996 and 2014. The specific objectives of the study were (1) to identify trends in South Africa’s sugar production and exports within the TFTA between 1996 and 2014; (2) to determine the drift rate in South Africa’s sugar exports within the TFTA between 1996 and 2014; (3) to investigate the correlation between South Africa’s sugar production and exports between 1996 and 2014; and (4) to determine the factors that affect production and exports in South Africa’s sugar industry in order to identify the industry’s major challenges and opportunities for sustained performance. The secondary data, obtained from the Economic Analysis and Agricultural Statistics Directorate of the Department of Agriculture, Forestry and Fisheries (DAFF), were used to meet the first three objectives of the study. The primary data, obtained by means of a survey questionnaire and interviews with key stakeholders, were used to meet the fourth objective of the study. A 7-point Likert scale was applied to indicate the degree to which each of the determining factors are perceived to affect the performance and resulting competitiveness of the sugar industry. The Johansen test and Porter’s Diamond Model were the analytical techniques used in the study. The results of the analysis of the secondary data revealed continued fluctuations in sugar production in South Africa between 1996 and 2014. On the basis of this, the researcher rejected the hypothesis that there is no trend in South Africa’s sugar production. It was therefore concluded that seasonal variations accounted for these fluctuations in the sugar industry. As determined using the Johansen test, drift rate variations came to 51%, indicating that there is potential for growth in South Africa’s sugar exports. This was confirmed by the results of the bivariate correlation between production and exports which clearly indicated a positive relationship between the two and prompted the researcher to accept the hypothesis that there is a positive relationship between the production and export of sugar. In determining the factors that influence South Africa’s sugar production and exports, a number of obstacles to competitiveness success were identified. With regard to sugar production, applying Porter’s Diamond model revealed that the major constraints experienced by respondents in the study area were the availability of skilled labour; cost of doing business; level of infrastructure development; cost of infrastructure; water availability; climatic conditions; soil quality; rainfall patterns; availability of financial services; access to credit; crime; and HIV/AIDS. In terms of exports, tariffs were found to be the major constraint along with certain of the abovementioned factors. While the majority of respondents view macroeconomic policy and trade policy as export constraints, South Africa’s labour, B-BBEE and competition policies are seen as neither constraining nor supportive. Product design; packaging; labelling and pricing; as well as the manager’s willingness to export; level of education and training; length of time in the business; experience; and language had a positive effect on competitive success. / Agriculture, Animal Health and Human Ecology / M. Sc. (Agriculture)