https://ir.unisa.ac.za/handle/10500/26 Fri, 19 Jun 2026 19:11:43 GMT 2026-06-19T19:11:43Z https://ir.unisa.ac.za/handle/10500/32643 Bridging the divide : the impact of financial inclusion on income inequality in Africa Mdingi, Kholeka The study empirically investigates the impact of financial inclusion on income inequality across 25 African countries from 2006 to 2022. Promoting financial inclusion has become a core strategy for economic development in emerging economies, focusing on advancing access for low-income households and small businesses. The existing literature suggests that such efforts yield various benefits for economic and financial development, which, in turn, may reduce income inequality. This potential link raises an important question: Does the movement toward greater financial inclusion effectively reduce income inequality? Empirical research examining the link between financial inclusion and income inequality is important, particularly in Africa, a developing region with high income inequality. Therefore, this study investigates the effect of financial inclusion – measured by access, penetration and usage dimensions and an overall index – on income inequality using the two-step system Generalised Method of Moments (GMM), and the Quantile Regression testing techniques. The findings indicate that access to financial services and products, their penetration, and the financial inclusion index reduce income inequality, particularly in countries at medium to high quantiles of the income inequality distribution, while it increases it at lower quantiles. Policy makers should implement policies that expand access to and penetration of formal financial services and products, and complement financial inclusion efforts with measures to reduce wealth gaps. In contrast, the findings show that the use of financial services and products increases income inequality, particularly in countries at medium to high quantiles of the income inequality distribution, while reducing it at lower quantiles. This suggests that financial use, in terms of credit and savings, tends to widen rather than reduce income inequality, benefitting those already financially included, while disadvantaged groups remain excluded. Policymakers should implement policies that promote income-generating activities and improve the earning capacity of disadvantaged populations before promoting this form of financial use. They should also promote more accessible alternative forms of financial use, such as digital payment systems and internet banking, to reduce barriers for small businesses and low-income groups. Furthermore, policymakers should pursue financial education initiatives to enable poor people to use these digital financial services and products effectively.; Kwenziwe uphando ngokwamava xa kuphandwa impembelelo yokufikelela okuqukayo emalini kumba wokungalingani kwemivuzo kumazwe angama-25 elizwekazi iAfrika ukususela kunyaka wama-2006 ukuya kuthi ga kowama-2022. Ukuqhubela phambili ukufikelela okuqukayo emalini sisicwangciso esingundoqo sophuhliso loqoqosho lwamazwe anoqoqosho olusakhasayo kwaye sijolise ekubeni siphucule ukufikelela kwamakhaya anemivuzo emincinane kunye namashishini amancinane. Uncwadi olukhoyo lubalula ukuba iinzame ezilolu hlobo zinceda ngeendlela ezahlukeneyo kuphuhliso loqoqosho nolwemali, kwaye oku kunokuwucutha umsantsa wokungalingani kwemivuzo. Olu nxulumano olunokwenzeka luvusa umbuzo obalulekileyo: Ingaba ukufikelela okuqukayo emalini kuyawucutha ngokwenene na umsantsa wokungalingani kwemivuzo? Lubalulekile uphando ngokwamava oluhlola unxulumano phakathi kokufikelela okuqukayo emalini kunye nomsantsa wokungalingani kwemivuzo, ingakumbi kwilizwekazi iAfrika eliyingingqi esakhasayo enowona msantsa mkhulu wokungalingani kwemivuzo. Olu phando luphengulula isiphumo sokufikelela okuqukayo emalini – silinganiswa ngemilinganiselo yokufikeleleka, eyokungena neyokusetyenziswa nangesalathisi ngokubanzi – kumsantsa wokungalingani kwemivuzo lusebenzisa inkqubo emanyathelo amabini iGeneralised Method of Moments (GMM), kunye neendlela zokuhlola iQuantile Regression. Iziphumo zobonise ukuba ukufikelela kwiinkonzo nakwiimveliso zemali, ukungena kuzo kunye nesalathisi sokufikelela okuqukayo emalini ngokubanzi kuyawucutha umsantsa wokungalingani kwemivuzo, ingakumbi kumazwe akumanqanaba aphakathi ukusa kwaphezulu okungalingani kwemivuzo, ukanti kuyawunyusa kumazwe akumanqanaba asezantsi. Kufuneka abaqulunqi bemigaqo-nkqubo bamilisele imigaqo-nkqubo eyandisa ukufikeleleka nokungena kwiinkonzo neemveliso zemali ezisesikweni kwaye bawunciphise umsantsa wobutyebi besebenzisa ukufikelela okuqukayo emalini. Iziphumo zichasene noku kuba zona zibonisa ukuba ukusebenzisa iinkonzo neemveliso zemali kuyakwandisa ukungalingani kwemivuzo, ingakumbi kumazwe akumanqanaba aphakathi naphezulu ngokwemivuzo engalinganiyo, ukanti kumazwe akumanqanaba asezantsi okungalingani kwemivuzo oku kuyakunciphisa ukungalingani kwemivuzo. Oku kuxela ukuba ukusebenzisa imali ngamatyala nangokulondoloza imali kuyakwandisa ukungalingani kwemivuzo endaweni yokokuba kukunciphise kwaye kunceda abo asele bequkiwe emalini lo gama beqhubeka nokusala ngaphandle abo bangathathi ntweni. Phambi kokuba abaqulunqi bemigaqo-nkqubo baqhubele phambili olu hlobo lokusetyenziswa kwemali kufuneka bamilisele imigaqo-nkqubo ekhuthaza ukwenziwa kwezinto ezingenisa umvuzo neziphucula ubuchule bokungenisa imali ebantwini abahlelelekileyo. Kufuneka baqhubele phambili iindlela ezizezinye ezifikelelekayo zokusebenzisa imali ezifana neenkqubo zokuhlawula ngedijithali nokubhanka ngeintanethi ukuze kuguzulwe imiqobo ethintela amashishini amancinane kunye nabantu abamkela imivuzo emincinane. Ngaphaya koko, kufuneka abaqulunqi bemigaqo-nkqubo benze amaphulo okufundisa ngemali ngelincedisa abantu abahlelelekileyo ukuze bakwazi ukusebenzisa ezi nkonzo neemveliso zemali zedijithali ngokukuko.; Die studie ondersoek empiries die impak van finansiële insluiting op inkomste-ongelykheid in 25 Afrikalande van 2006 tot 2022. Die bevordering van finansiële insluiting het ʼn kernstrategie vir ekonomiese ontwikkeling in ontluikende ekonomieë geword, met die fokus op die bevordering van toegang vir lae-inkomste huishoudings en klein besighede. Die bestaande literatuur dui daarop dat sulke pogings verskeie voordele vir ekonomiese en finansiële ontwikkeling inhou, wat weer inkomste-ongelykheid kan verminder. Hierdie potensiële skakel laat ʼn belangrike vraag ontstaan: Verminder die beweging na groter finansiële insluiting inkomste-ongelykheid effektief? Empiriese navorsing wat die verband tussen finansiële insluiting en inkomste-ongelykheid ondersoek, is belangrik, veral in Afrika, ʼn ontwikkelende streek met hoë inkomste-ongelykheid. Hierdie studie ondersoek dus die uitwerking van finansiële insluiting – gemeet aan toegang-, penetrasie- en gebruiksdimensies en ʼn algehele indeks – op inkomste-ongelykheid met behulp van die tweestap-stelsel algemene metode van momente (AMM) en die kwantielregressie-toetstegnieke. Die bevindinge dui daarop dat toegang tot finansiële dienste en produkte, die penetrasie en die algehele finansiële insluitingsindeks inkomste-ongelykheid verminder, veral in lande met medium tot hoë kwantiele van die inkomste-ongelykheidsverspreiding, terwyl dit met laer kwantiele verhoog. Beleidsmakers behoort beleid te implementeer wat toegang tot en penetrasie van formele finansiële dienste en produkte uitbrei en finansiële insluitingspogings met maatreëls aanvul om welvaartgapings te verminder. In teenstelling hiermee toon die bevindinge dat die gebruik van finansiële dienste en produkte inkomste-ongelykheid verhoog, veral in lande met medium tot hoë kwantiele van die inkomste-ongelykheidsverspreiding, terwyl dit by laer kwantiele verminder. Dit dui daarop dat finansiële gebruik, in terme van krediet en spaargeld, geneig is om inkomste-ongelykheid te verbreed eerder as te verminder, wat diegene wat reeds finansieel ingesluit is, bevoordeel, terwyl benadeelde groepe uitgesluit bly. Beleidsmakers behoort beleid te implementeer wat inkomste-genererende aktiwiteite bevorder en die verdienvermoë van benadeelde bevolkings verbeter voordat hulle hierdie vorm van finansiële gebruik bevorder. Hulle behoort ook meer toeganklike alternatiewe vorme van finansiële gebruik, soos digitale betaalstelsels en internetbankdienste, te bevorder om versperrings vir klein besighede en lae-inkomstegroepe te verminder. Verder behoort beleidsmakers finansiële opvoedingsinisiatiewe na te streef om arm mense in staat te stel om hierdie digitale finansiële dienste en produkte effektief te gebruik Abstracts in English, Xhosa and Afrikaans Wed, 01 Oct 2025 00:00:00 GMT https://ir.unisa.ac.za/handle/10500/32643 2025-10-01T00:00:00Z https://ir.unisa.ac.za/handle/10500/32640 Institutional quality, financial inclusion and economic growth : evidence from selected Sub-Saharan African countries Golpet, Morgak Kassem This study's main goal was to examine the relationship between institutional quality, financial inclusion, and economic growth in selected Sub-Saharan African (SSA) countries from 2004 to 2020. The rationale was to empirically establish the role that institutional quality and financial inclusion play in driving Sub-Saharan African economic growth. This was necessary due to the unstable economic growth rates that the SSA countries have experienced and which have prevented the region from moving toward sustainable development. Despite having enormous amounts of physical, human, and natural resources, the region has had growth rates that have fluctuated between 4 and 6 percent annually for the past 20 years, making it less developed. According to figures from the World Bank and the OECD, Sub-Saharan Africa's combined GDP growth, which peaked at 6.37 percent in 2002, plunged to 1.24 percent in 2016 before making a little recovery to 2.28 percent in 2019 and then slipping into negative growth in 2020. Previous research has focused on the economic causes of growth, with little emphasis paid to institutional quality and financial inclusion as proximate causes, which could explain Sub-Saharan Africa's underwhelming growth. The Generalised Method of Moments (GMM) and panel Autoregressive Distributed Lag (ARDL) approaches, as well as panel Error Correction Models (ECM), were utilised to examine the deterministic relationships, long-run and short-run cointegration and causality linkages, respectively, between institutional quality, financial inclusion and economic growth in the sampled SSA countries. We constructed an institutional quality index and a financial inclusion index using Principal Components Analysis (PCA). The findings showed that the combined effects of financial inclusion, institutional quality, as well as the inflation rate, trade openness, unemployment rate, investment expenditure, literacy level, and total natural resource rent, affect economic growth in the selected SSA nations. The study also confirmed that there were great differences in the mean value of economic growth between the times of the COVID-19 pandemic and the global financial crisis relative to times when those significant disruptions had not occurred. The results of the two-step system Generalised Method of Moments (GMM) analysis revealed significant relationship between institutional quality, financial inclusion, and the control variables and economic growth in the selected countries, though the strength of this deterministic relationship (positive or negative) was largely dependent on the method used to measure economic growth. The findings of the panel ARDL cointegration test indicated that economic growth, financial inclusion, and institutional quality were positively correlated over the long term in the selected SSA nations. The outcomes of the panel causality tests demonstrated long-run bi-directional causality of the variables, as evidenced by the substantial causative relationship between economic growth and institutional quality in both the short-run and long-run timeframes, and the significant causal relationship between economic growth and financial inclusion over the long term. However, in the short-run, the study found an insignificant causal relationship between economic growth and financial inclusion. The results of the Error Correction Term (ECT) coefficients were negative and statistically significant, implying dynamic stability among the variables. The policy implications of these findings are that in order to foster economic growth and development in SSA nations, financial inclusion must be accelerated and institutional quality must be improved.; Eyona njongo iphambili yolu phando kukuphonononga ubudlelwane phakathi komgagangatho wamaziko, ubandakanyo lwemali nokukhula koqoqosho kumazwe akhethiweyo aseAfrika akwiSub-Sahara ukusukela kumnyaka wama2004 ukuya kowama2020. Esona sizathu yayikukufumanisa ngophando olusekelwe kumava nendima edlalwa ngumgangatho weziko nobandakanyo lwemali ekuqhubeni ukukhula koqoqosho lwaseAfrika kwiSub-Sahara. Oku kwakubalulekile ngenxa yokungazinzi kwezinga lokukhula koqoqosho oluchaphazele amazwe eSSA nokuthintele ingingqi ukuba ibe kuphuhliso oluzinzileyo. Nangona kukho ubuninzi bezibonelelo ezibonakalayo, zabantu nendalo, ingingqi yaba nokukhula kwemirhumo eguquguqukayo phakathi kweepesenti ezine ukuya kwezintandathu ngonyaka kule minyaka ingamashumi amabini (20)) idlulileyo, eyenza ukuba ingaphuhli ngokwaneleyo. Ngokwamanani avela kwiBhanki yeHlabathi nakuMbutho woQoqoshao lwamaShishini noPhuhliso (OECD), ukukhula kweGDP kwiAfrika ekwiSub-Sahara, ethe yenyuka yaya kwiipesenti ezi6.37 ngo2002, yehla ngamandla nge1.24 yepesenti phambi kokuba ivuseleleke kancinci ngeepesenti ezi2.8 ngo2019 yaze kananjalo yawela kuhlumo olungaluhlanga. Uphando oludlulileyo luqwalasele kwizizathu zokukhula koqoqosho, ngogxininiso olungephi olunikwe umgangatho weziko nobandakanyo lwemali njengezizathu eziphambili, ezazinokucacisa ukukhula okudanisayo kweSud-Saharan Afrika. Iindlela zeGeneralised Method of Moments (GMM) nephaneli Autoregressive Distributed Lag (ARDL), kwanegqiza leNdlela YeZilungiso zeZiphene (Error Correction Models) (ECM), zasetyenziselwa ukuphicotha ubudlelwane obubalulekileyo, ukuhlanganiswa kwexesha elide nelifutshane nokuthungelana kwezizathu, ngokwahluka, phakathi komgangatho weziko, ubandakanyo lwemali nokukhula koqoqosho kumazwe eSSA enziwe isampuli. Sayila isalathiso somgangatho weziko nesemali sisebenzisa uHlalutyo lwaMalungu aPhambili (Principal Components Analysis) (PCA). Iziphumo zabonisa ukuba imiphumela edibeneyo yobandakanyo lwemali, umgangatho weziko, kwanezinga lokuhla kunyuka kwamandla email, urhwebo oluvulelekileyo, izinga lentswelangqesho, inkcitho yotyalomali, umgangatho wesakhono sokufunda nokubhala, nentlawulo yezixhobo zemvelo, ziya kuchaphazela ukukhula koqoqosho kwizizwe ezikhethiweyo zeSSA. Uphando lukwaqinisekise ukuba kwakukho umahluko omkhulu kwixabiso lomyinge wokukhula koqoqosho phakathi kwamaxesha kabhubhane iCOVID-19 kunye nengxubakaxaka yemali kwihlabathi ngokuthelekiswa namaxesha apho ezo ziphazamiso zibalulekileyo zazingenzeki. Iziphumo zenkqubo enamanqanaba amabini yohlalutyo iGMM zidandalazise ubudlelwane obubalulekileyo phakathi komgangatho weziko, ubandakanyo lwemali nolawulo lwezinto ezitshintshayo kunye nokukhula koqoqosho kumazwe akhethiweyo, nangona amandla obu budlelwane bumiselweyo (olulungileyo okanye olungalunganga) babuxhomekeke kakhulu kwindlela yophando eyasetyenziswayo ukulinganisela ukukhula koqoqosho. Iziphumo zovavanyo zokuhlanganiswa kwegqiza iARDL zabonisa ukuba ukukhula koqoqosho, ubandakanyo lwemali nomgangatho weziko zahambelana kakuhle ixesha elide kwizizwe zeSSA ezikhethiweyo. Iziphumo zeemvavanyo zonobangela wegqiza zabonakalisa izizathu zexesha elide ezimbolombini zezinto ezitshintshayo, nanjengoko kungqinwe bubudlelwane obubalulekileyo bukanobangela phakathi kokukhula koqoqosho nomgangatho weziko kuwo omabini amaxesha angoku nawexesha elizayo, kwanobudlelwane obubalulekileyo bonobangela phakathi kokukhula koqoqosho nobandakanyo lwemali kwixesha elide. Nangona kunjalo, ngexesha elifutshane, uphando lwafumanisa ubudlelwane obungenamsebenzi phakathi kokukhula koqoqosho nobandakanyo lwemali. Iziphumo zemiba ephindaphindayo ye-ETC zazingentle kwaye zibalulekile ngokweenkcukachamanani, zithetha uzinzo olunamandla phakathi kwezinto eziguquguqukayo. Imiphumela yomgaqonkqubo wezi ziphumo zezokuba ukuze kukhuthazwe ukukhula koqoqosho nophuhliso kwizizwe zeSSA, ubandakanyo lwemali kufuneka lunyusiwe nomgangatho weziko kufuneka uphuculwe.; Sepheo se seholo sa thuto ena e ne e le ho hlahloba kamano pakeng tsa boleng ba mekgatlo, kenyeletso ya ditjhelete, le kgolo ya moruo dinaheng tse kgethilweng tsa Sub-Saharan African (SSA) ho tloha 2004 ho ya 2020. Sepheo se ne se le ho theha ka matla karolo eo boleng ba mekgatlo le ho kenyeletswa ha ditjhelete ho e phethang ho tsamaisa kgolo ya moruo wa Sub-Saharan African.Sena se ne se hlokahala ka lebaka la ditekanyetso tse sa tsitsang tsa kgolo ya moruo tseo dinaha tsa SSA di bileng le tsona le tse thibetseng sebaka sena ho leba ntshetsopeleng ya moshwelella. Le hoja sebaka sena se e-na le matlotlo a mangata haholo a sebaka, a batho le a tlhaho, sekgahla sa kgolo se nnile sa theoha pakeng tsa diphesente tse nne ho ya ho tse tsheletseng selemo le selemo dilemong tse 20 tse fetileng, e leng se etsang hore se be le tshetsopele e tlase.Ho ya ka dipalo tse tswang Bankeng ya Lefatshe le Mokgatlo wa Tshebedisanommoho le Ntshetsopele ya Moruo (OECD), kgolo e kopaneng ya GDP ya Sub-Saharan Africa, e ileng ya fihla sehlohlolong sa diperesente tse 6.37 ka 2002, e theohetse ho diperesente tse 1.24 ka 2016 pele e thuseha hanyane ho fihla ho diperesente tse 2.28 ka selemo sa 2019 mme ya fokotseha ka 20.Diphuputso tse fetileng di tsepamisitse maikutlo ho disosa tsa moruo tsa kgolo, ha ho hatellwa ho fokolang ho lebisitswe ho boleng ba mekgatlo le ho kenyelletswa ha ditjhelete e le disosa tse haufi, tse ka hlalosang kgolo e fokolang ya Sub-Saharan Africa.Katamelo tsa The Generalized Method of Moments (GMM) le panel Autoregressive Distributed Lag (ARDL), hammoho le panel Error Correction Models (ECM), di ile tsa sebediswa ho hlahloba dikamano tsa ketsahalo ya dintho, kopano ya nako e telele le e kgutswanyane le dikamano tsa sesosa, ka ho latellana, pakeng tsa boleng ba mekgatlo, ho kenyeletsa dinaha tsa moruo le sampole ya SA.Re thehile sesupo sa boleng ba setheo le sesupo sa kenyelletso ya ditjhelete re sebedisa Principal Components Analysis (PCA). Diphuputso di bontshitse hore diphello tse kopantsweng tsa ho kenyelletswa ha ditjhelete, boleng ba mekgatlo, hammoho le sekgahla sa theko ya ditjhelete, ho buleha ha kgwebo, sekgahla sa ho hloka mosebetsi, ditshenyehelo tsa ditjhelete, boemo ba ho bala le ho ngola, le kakaretso ya rente ya disebediswa tsa tlhaho, di ama kgolo ya moruo dinaheng tse kgethilweng tsa SSA. Thuto ena e boetse e netefaditse hore ho na le diphapang tse kgolo ho boleng ba kgolo ya moruo dipakeng tsa nako ya sewa sa COVID-19 le koduwa ya ditjhelete tsa lefatshe ho latela dinako tseo ditshitiso tse kgolo di sa kang tsa etsahala.Diphetho tsa tlhahlobo ya mehato e mmedi ya GMM e ile ya senola dikamano tse kgolo pakeng tsa boleng ba mekgatlo, kenyeletso ya ditjhelete, le mefutafuta ya taolo le kgolo ya moruo dinaheng tse kgethilweng, le hoja matla a kamano ena ya boikemisetso (e ntle kapa e mpe) e ne e itshetlehile haholo ka mokgwa o sebediswang ho lekanya kgolo ya moruo.Diphumano tsa tlhahlobo ya kgokahanyo ya phanele ya ARDL di bontshitse hore kgolo ya moruo, kenyelletso ya ditjhelete, le boleng ba mekgatlo di ne di amana hantle ka nako e telele ditjhabeng tse kgethilweng tsa SSA. Diphetho tsa diteko tsa lebaka la phanele di bontshitse lebaka la nako e telele la mabaka a mabedi a mefutafuta, jwalo ka ha ho pakwa ke dikamano tse kgolo dipakeng tsa kgolo ya moruo le boleng ba mekgatlo ka nako e kgutshwane le ya nako e telele, le kamano e kgolo ya sesosa pakeng tsa kgolo ya moruo le kenyeletso ya ditjhelete ka nako e telele. Leha ho le jwalo, ka nako e kgutswanyane, thuto e fumane kamano e sa reng letho ya sesosa pakeng tsa kgolo ya moruo le kenyeletso ya ditjhelete. Diphetho tsa dinomoro tse atiswang tsa Error Correction Term (ECT) di ne di le mpe ebile di se bohlokwa ho latela dipalopalo, di fana ka maikutlo a botsitso bo matla hara mefutafuta. Ditlamorao tsa leano la diphetho tsena ke hore molemong wa ho matlafatsa kgolo ya moruo le ntshetsopele ya dinaha tsa SSA, kenyelletso ya ditjhelete e tlameha ho potlakiswa le boleng ba mekgatlo bo tlameha ho ntlafatswa. Abstracts and keywords in English, IsiXhosa and Southern Sotho Sun, 30 Oct 2022 00:00:00 GMT https://ir.unisa.ac.za/handle/10500/32640 2022-10-30T00:00:00Z https://ir.unisa.ac.za/handle/10500/32564 Alternative infrastructure funding models: a comparative study of Ghana and Nigeria Aidoo, Samuel Kojo This work examined the role of alternative funding models in addressing the substantial infrastructure shortfall in Ghana and Nigeria, specifically focusing on road development. The primary objective of the research was to assess how alternative models, such as public-private partnerships, crowdfunding, green finance, project finance, and asset securitisation, could address the infrastructure funding deficit in Ghana and Nigeria. Using 20-year secondary data from 2003 to 2023, the study employed multiple regression and Autoregressive Distributed Lag (ARDL) econometric models to investigate the correlation between alternative funding models and key development indicators. This was augmented by Granger-causality analyses to assess the directional impact of critical infrastructure variables on GDP growth. Through a comparative analysis, the study further examined the factors that influenced the successful adoption of these models in each country. The key findings of this research indicate that, while traditional funding models remain essential, alternative models, particularly public-private partnerships and green finance, offer considerable potential for bridging the infrastructure funding deficit. Additionally, the research identified key drivers of infrastructure development, such as per capita income, employment rates, poverty reduction, and access to electricity, which emerged as significant predictors of infrastructure success in both countries. Thus, the study emphasises that the effective execution of these alternative models could foster sustained economic growth, social inclusiveness, and environmental resilience. The study proposes a decision-making framework to assist policymakers in the effective selection and execution of various funding models. This framework highlights the need to balance financial sustainability, social equality, and environmental responsibility, offering a strategic guide for Ghana and Nigeria to achieve their infrastructure objectives in line with global development frameworks. This study makes a substantial contribution to the field by integrating alternative funding models with the Sustainable Development Goals (SDGs). It offers a clear pathway for African countries to meet their infrastructure targets under the SDGs and AU Agenda 2063, while fostering long-term economic growth, social inclusion, and environmental stewardship.; Lolu cwaningo luhlose ukuhlola iqhaza elibanjwe yizindlela ezahlukahlukene zoxhasomali lokuxazulula ukwentuleka kwengqalasizinda eGhana naseNigeria, ikakhulu ekuphuculeni imigwaqo. Inhloso enkulu yocwaningo ukuhlola ukuthi izindlela ezahlukene, okubalwa kuzo izivumelwano zokusebenzisa kwezinhlaka zikahulumeni nezizimele (amaPPP), abezokuxhasa ngemali ngokuhlanganyela, ezezimali yokuvikelwa kwemvelo, ezezimali yemiklamo nokuvikeleka kwempahla yokusebenza, zingasiza kanjani ukunciphisa ukungalingani kwemali yokuxhasa izingqalasizinda eGhana naseNigeria. Lapha kusetshenziswe imininingo eyisibili yeminyaka engama-20 – kusukela ngonyaka wezi-2003 kuya kowezi-2023 – izindlela zokubala ukwehla kokuphindaphinda kanye nendlela ye-Autoregressive Distributed Lag (ARDL) ukuze kuhlolwe ubudlelwano phakathi kwezindlela ezahlukahlukene zoxhasomali nezinkomba ezisemqoka zendlela yokuthuthukisa. Lokhu kwenziwe ngohlelo lokuhlolwa kwesimo seGranger ukuze kuqinisekiswe umthelela oyinkombandlela phakathi kweminxa yengqalasizinda emqoka kanye nokukhula komnotho. Ngokokuqhathaniswa kocwaningo, lolu cwaningo luphinde lwahlaziya imithelela ethinta impumelelo ngokwamukelwa kwalezi zindlela ezweni ngalinye. Imiphumela ikhombisa ukuthi, nakuba zibalulekile izindlela zoxhaso ezijwayelekile, nalezi ezinye izindlela ezahlukahlukene, ikakhulu amaPPP nezezimali yokuvikelwa kwemvelo nazo zinamandla okuvala igebe elikhona ngokuntuleka kwezimali zokwakha ingqalasizinda. Ngaphezu kwalokho, iminxa emqoka ekuthuthukiseni ingqalasizinda, okubalwa kuyo imali yokuqalisa umsebenzi, izinga lomsebenzi, ukulwa nobubha nokufinyelela ekuhlomuleni ugesi, kuye kwahlonzwa njengezinye zezinkomba ezimqoka ekuzuzeni ingqalasizinda encono kulawa mazwe womabili. Lolu cwaningo luphinde luveze ukuthi ukusetshenziswa ngokufanele kwalezi zindlela ezahlukene zoxhasomali kungagcina kahle ukukhula komnotho, ukubandakanywa komphakathi kanye nozinzo kwezemvelo. Lolu cwaningo luphakamisa ukusebenza kohlaka lokuthathwa kwezinqumo ukuze kusizakale abasunguli bezinqubomgomo ekukhetheni nasekusebenziseni ngendlela efanele izindlela ezahlukene zoxhasomali. Lolu hlaka lugcizelela isidingo sokulingana kokusebenza kwemali, ukulingana komphakathi nokusebenza kwemvelo, futhi luhlinzeka ngomhlahlandlela wokusebenza eGhana naseNigeria ukuze kufezeke izinhloso zokusebenza kwengqalasizinda ngokuhambisana nezindlela zokusebenza ekuthuthukiseni umhlaba jikelele. Lolu cwaningo lufaka isandla kakhulu emkhakheni weZezimali Zentuthuko ngokuhlanganisa izindlela ezahlukahlukene zoxhasomali nezinhlelo zeMigomo Yokugcina Kahle Intuthuko (amaSDG). Luhlinzeka ngendlela ecacile ngokuthi amazwe ase-Afrika angazifeza kanjani izinhloso zawo zokuba nengqalasizinda ngokwamaSDG ne-AU Agenda 2063, aphinde akhuthaze ukukhula komnotho kwesikhathi eside, ukuhlanganyela komphakathi kanye nokuzibophezela kwezemvelo.; Thuto ena e hlahlobile karolo ya mekgwa e meng ya ditjhelete ya ho rarolla mabapi le kgaello ho mafaratlhatlha bakeng sa ditlhoko tsa baahi ho Ghana le Nigeria, mme tsepamiso maikutlo e le ho ntshetsopele ya mebila. Sepheo se ka sehloohong sa dipatlisiso e ne e le ho lekola hore metjha e meng, e jwalo ka balekani ba setjhaba–poraevete (PPPs), bongata ba ditjhelete, ditjhelete tse mabapi le diprojeke tseo tikoloho e unang molemo ho tsona, ditjhelete tsa projeke le polokeho ya thepa, di ka thusa jwang ho hlola dikgaello tsa ditjhelete tsa mafaratlhatlha ho Ghana le Nigeria. Ka tshebediso ya tlhahisoleseding ya bobedi ka ho pharalla ha lemo tse 20 – ho tloha ho 2003 ho ya ho 2023 –multiple regression and Autoregressive Distributed Lag (ARDL) metjha ya dipalopalo e tla batlisisang kamano pakeng tsa metjha ya ditjhelete e meng le matshwao a bohlokwa a ntshetsopele. Sena se ile sa hodiswa ke diteko tsa Granger causality ho netefatsa ho ameha ho mahareng ha dintha tse ka fetohang tse bohlokwa tsa mafaratlhatlha le kgolo ya moruo. Ka tlhatlhobo e ka bapiswang, thuto e tswella ho hlahloba dintlha tse amang kamohelo ya metjha ena ho naha ka nngwe.Tse fumanweng tse bohlokwa di bontsha hore, ha metjha ya ditjhelete ya setso e dula e ntse e le ya bohlokwa, metjha e meng, haholoholo ditjhelete tsa PPPs le tse mabapi le ho una molemo ha tikoloho, di nehelana ka bokgoni bo nahanwang bo ka rarollang kapa bo ka kwalang dikgaello tsa ditjhelete tsa mafaratlhatlha. Ha ho tlatsetswa, dintho tse bohlokwa ho ntshetsopele ya mafaratlhatlha, jwalo ka lekeno la motho ka mong ho naha kapa lebatowa, dikgahla tsa mosebetsi, ho fokotseha ha bofuma le ho fihlella motlakase, di ile tsa fumanwa e le tsa bohlokwa ho katleho ya mafaratlhatlha ho dinaha ka bobedi. Thuto e hlakisa phethahatso e sebetsang hantle ya metjha ena e meng ya ditjhelete mme e ka kgothalletsa kgolo e tsitsitseng ya moruo, ho kenyelletswa ha setjhaba le mamello ya tikoloho. Thuto e hlahisa moralo wa ho nka qeto ho thusa baetsi ba maano ka ho kgetha ka tsela e sebetsang le ho tswedisa pele metjha e fapaneng ya ditjhelete. Moralo ona o hatella tlhokeho ya ho tsitsa ha ditjhelete, ho lekalekana ha setjhaba le maikarabelo a tikoloho, e nehelanang ka maano a tataiso bakeng sa Ghana le Nigeria ho fihlella dipheo tsa mafaratlhatlha ho ya ka meralo ya ntshetsopele ya lefatshe. Dipatlisiso tsena di etsa tlatsetso e tsitsitseng ho lekala la Ntshetsopele ya Ditjhelete ka ho kopanya metjha ya ditjhelete e meng le Dipheo tsa Ntshetsopele e Titsitseng (SDGs). E nehelana ka tsela e hlakileng bakeng sa dinaha tsa Afrika ho fihlella dipheo tsa mafaratlhatlha tlasa Lenane-tsamaiso la SDGs le AU 2063, ha e ntse e phahamisa kgolo ya nako e telele ya moruo, kenyeletso ya setjhaba le tsamaiso ya tikoloho. Text in English with abstract and keywords in Zulu and Southern Sotho Fri, 01 Nov 2024 00:00:00 GMT https://ir.unisa.ac.za/handle/10500/32564 2024-11-01T00:00:00Z https://ir.unisa.ac.za/handle/10500/32563 Determining factors affecting tax evasion in the Mercosur region Ansari, Fahad Nuzair Theoretically, fiscal revenue maximisation remains the administrative goal of any country. Undoubtedly, tax evasion has reduced the government’s tax revenues and its ability to offer public goods. Moreover, tax evasion has adverse effects on a country's economic development. It garbles the overall tax system of the country and reduces the government's tax revenues through its expenses on law enforcement. Therefore, tax evasion is an important phenomenon to study, particularly in developing countries. Variables included in tax noncompliance studies are complex tax systems, tax information, penalties, reporting requirements, the probability of audit, tax rates, age, level of education, gender, income levels, and others. After reviewing the literature, it appears that existing studies yield mixed findings, which necessitate further empirical investigations, particularly in developing countries. The present study empirically investigates the sociodemographic, economic, and cultural factors as determinants of tax evasion in developing countries, particularly in the MERCOSUR region. The study employs the Panel Autoregressive Distributed Lags (ARDL) technique for the period 1990-2022. By comparing the findings of the MG, PMG, and DFE estimators, the Hausman test results indicate that the PMG is the most consistent and efficient estimator for this dataset. Consequently, the long-run analysis is based on the PMG estimator, which reveals that the age of the taxpayer, economic development, culture and democracy have statistically significant relationships with tax evasion. While the source of income from agriculture and education has a positive relationship, this relationship is statistically weak in the MERCOSUR region. A limitation of the study is that data is not easily available for developing countries, unlike those in OECD countries. Socio-political determinants of personal income tax evasion should be further explored.; Ngokwemfundiso, ukukhulisa imali engenayo yezimali kusalokhu kuyinjongo yokuphatha yanoma yiliphi izwe. Akungabazeki ukuthi ukugwema intela kuye kwehlisa imali engenayo yentela kahulumeni kanye nekhono lakhe lokunikeza izimpahla zomphakathi. Ngaphezu kwalokho, ukugwema intela kunemiphumela emibi ekuthuthukisweni komnotho kwanoma yiliphi izwe. Kuphazamisa uhlelo lwentela oluphelele lwezwe. Kwehlisa imali engenayo yentela kahulumeni ngezindleko zakhe zomthetho. Ngakho-ke, ukugwema intela kuyinto ebaluleke kakhulu okufanele ifundwe, ikakhulukazi emazweni asathuthuka. Izinto ezifakiwe ezifundweni zokungalandeli imithetho yentela izinhlelo zentela eziyinkimbinkimbi, ulwazi lwentela, izinhlawulo, ukubika, amathuba okucwaningwa kwamabhuku, amazinga entela, ubudala, izinga lemfundo, ubulili, amazinga emali engenayo, njll. Ngemva kokubuyekeza izincwadi, kubonakala sengathi izincwadi ezikhona zinikeza imiphumela exubile, okuholela ophenyweni olwengeziwe olusekelwe ebufakazini, ikakhulukazi emazweni asathuthuka. Lolu cwaningo luhlola ngobuciko izici zezenhlalo kanye nezomnotho, kanye namasiko, njengezinto ezibangela ukugwema intela emazweni asathuthuka, ikakhulukazi esifundeni sase-MERCOSUR. Lolu Cwaningo Lusebenzisa Indlela ye-Panel Autoregressive Distributed Lags (ARDL) yesikhathi sika-1990-2022. Ngokuqhathanisa okutholakele kwabalinganisi be-MG, PMG kanye ne-DFE, imiphumela yokuhlolwa kwe-Hausman ikhombisa ukuthi i-PMG iyisilinganiso esivumelana kakhulu nesisebenza kahle salolu lwazi. Ngenxa yalokho, ukuhlaziywa kwesikhathi eside kusekelwe kusilinganiso se-PMG, esiveza ukuthi iminyaka yomkhokhi wentela, intuthuko yezomnotho, isiko kanye nentando yeningi kunobudlelwano obubalulekile ngokwezibalo nokugwema intela. Ngenkathi umthombo wemali engenayo evela kwezolimo kanye nemfundo unobudlelwano obuhle, lobu budlelwano buwubudlelwano obubuthakathaka ngokwezibalo esifundeni sase-MERCOSUR. Umkhawulo wocwaningo ukuthi idatha ayitholakali kalula emazweni asathuthuka njengalawo asemazweni e-OECD. Izinto ezibangela ukugwema intela yengeniso yomuntu siqu ngokwezenhlalo kufanele zihlolwe kabanzi. Amagama angukhiye; Teoreties bly die verhoging van fiskale inkomste die administratiewe doelwit van enige land. Daar is geen twyfel dat belastingontduiking die regering se belastinginkomste en sy vermoë om openbare goedere te verskaf, verminder het nie. Boonop het belastingontduiking negatiewe uitwerking op die ekonomiese ontwikkeling van enige land. Dit ontwrig die hele belastingstelsel van die land. Dit verminder die regering se belastinginkomste vir sy regskoste. Daarom is belastingontduiking 'n baie belangrike ding om te bestudeer, veral in ontwikkelende lande. Onderwerpe wat in belasting-nie-nakomingskursusse gedek word, is komplekse belastingstelsels, belastinginligting, boetes, verslagdoening, ouditgeleenthede, belastingkoerse, ouderdom, opvoedingsvlak, geslag, inkomstevlakke, ens. Nadat die literatuur nagegaan is, blyk dit dat die bestaande literatuur gemengde resultate verskaf, wat lei tot meer bewysgebaseerde ondersoeke, veral in ontwikkelende lande. Hierdie studie ondersoek sosiale en ekonomiese faktore, sowel as kultuur, krities as faktore agter belastingontduiking in ontwikkelende lande, veral in die MERCOSUR-streek. Hierdie studie gebruik die Panel Autoregressive Distributed Lags (ARDL) metode vir die tydperk 1990-2022. Deur die bevindinge van die MG-, PMG- en DFE-beramers te vergelyk, toon die resultate van die Hausman-toets dat die PMG die mees konsekwente en doeltreffendste beramer van hierdie inligting is. Gevolglik is die langtermyn-ontleding gebaseer op die PMG-skatting, wat aan die lig bring dat die belastingbetaler se ouderdom, ekonomiese ontwikkeling, kultuur en demokrasie 'n statisties betekenisvolle verband met belastingontduiking het. Terwyl die bron van inkomste uit landbou en onderwys 'n positiewe verband het, is hierdie verhouding statisties swak in die MERCOSUR-streek. 'n Beperking van die studie is dat data nie so geredelik beskikbaar is in ontwikkelende lande soos in OESO-lande nie. Die sosiale determinante van persoonlike inkomstebelastingontduiking moet verder ondersoek word. Text in English with abstract and keywords in Zulu and Afrikaans Sun, 01 Feb 2026 00:00:00 GMT https://ir.unisa.ac.za/handle/10500/32563 2026-02-01T00:00:00Z