|
on Africa |
| By: | Fahd Azaroual; Otaviano Canuto |
| Abstract: | Base erosion and profit shifting (BEPS) involving multinational companies is a complex, multi-dimensional problem resulting from loopholes and inconsistencies between countries’ tax systems. Addressing it requires coordinated action at the international level. Several organizations have taken initiatives in this direction, including the Organization for Economic Co-operation and Development (OECD), which, with the support of the G20, launched an ambitious project to combat BEPS in 2013. The OECD has proposed 15 measures to strengthen international tax rules in various areas, including transfer pricing, combating harmful tax practices, preventing treaty abuse, and promoting transparency and tax information exchange. This study analyzes the challenges related to the fiscal space in Africa and examines the impact of BEPS on African economies. We examine the factors that exacerbate BEPS in the region, including the absence of relevant international tax laws, the dynamics of tax treaty negotiations, and limited tax administration capacity. We will also assess the negative impact of BEPS in Africa and discuss current initiatives to address BEPS in Africa, such as those proposed by the OECD. Finally, we discuss the challenges and offer policy recommendations for increasing fiscal space and reducing BEPS in Africa. |
| Date: | 2023–08 |
| URL: | https://d.repec.org/n?u=RePEc:ocp:rpaeco:pb_32-23 |
| By: | Abdessalam Jaldi |
| Abstract: | Artificial intelligence (AI) is playing an increasingly important role in our daily lives. Having experienced considerable growth in recent years, artificial intelligence corresponds to technologies capable of processing hybrid sources, particularly unstructured data. Complex tasks are thus delegated to increasingly autonomous technological processes, capable of driving economic and social development. In current African society, AI is becoming more popular and seeking to cover all facets of human activity. The adoption and use of these modern technologies in the African context are currently low because of some emerging challenges. These difficulties may have a direct influence on African economic development. In this paper, we highlight the opportunities and challenges facing the adoption of AI technologies in Africa. |
| Date: | 2023–07 |
| URL: | https://d.repec.org/n?u=RePEc:ocp:rpaeco:pp_13-23 |
| By: | Mehdi Gharrafi (The Sidi Bennour Higher School of Technology University of Chouaib Doukkali– Morocco,); Nacer Mahouat (UH2MC - Université Hassan II de Casablanca = University of Hassan II Casablanca = جامعة الحسن الثاني (ar)); Kaoukabi Mohammed (Sidi Mohammed Ben Abdellah University, Fez, Morocco); Hajar Kobi (University Mohamed 5 of Rabat); Benlakouiri Abderrahim (University Hassan II [Casablanca]); Habbani Souad (USMBA - Université Sidi Mohamed Ben Abdellah) |
| Abstract: | The context of this research is that there are still many cases of fraud that occur in companies, central government, local authorities or public institutions. The purpose of this study is to determine whether and to what extent internal audit and good governance play a role in preventing fraud in Moroccan public enterprise. The independent variable is "internal audit" and "good governance, " while the dependent variable is "fraud prevention." We adopted a post-positivist posture, a hypothetico-deductive logic and a quantitative approach. The research population is made up of internal auditors, a total of 35 people in Moroccan public enterprise. We used a non-probability sampling technique, more precisely, the saturated sample technique, and then multiple regression to model fraud prevention and its determinants. The results of the study show that internal audit and good governance have a positive and significant role in fraud prevention. In addition, internal audit and good governance contribute 49.2% in the prevention of fraud. |
| Keywords: | Internal audit good corporate governance fraud prevention Moroccan public enterprise, Internal audit, good corporate governance, fraud prevention, Moroccan public enterprise |
| Date: | 2024–09–27 |
| URL: | https://d.repec.org/n?u=RePEc:hal:journl:hal-04744632 |
| By: | Hisham Aidi |
| Abstract: | The global wave of democratic retrenchment has not spared North Africa as seen in the cases of Tunisia and Sudan, where democratic transitions have stalled or regressed into autocracy. How do to explain Tunisia and Sudan’s troubled transitions from authoritarian rule? Both states are attempting to transition from single-party authoritarianism. In both cases, economic crises exacerbated by COVID, the Russian-Ukraine war, and involvement by external actors stymied the fragile transition process. But there are also clear differences in the role of European powers, the strength of political parties and civil society actors, and discourses of national identity. |
| Date: | 2022–12 |
| URL: | https://d.repec.org/n?u=RePEc:ocp:pbecon:pb_69-22 |
| By: | Mgeni Msafiri; Vincent Leyaro |
| Abstract: | Diplomatic relations have potential to enhance international trade by minimizing potential risks that firms encounter in their foreign operations, especially for developing countries. This has been a driving force for government intervention in international trade and investment through economic diplomacy. Using bilateral trade data for the period 1997 – 2019, this study examines the impact of economic diplomacy measured by the presence of embassies in Tanzania and in importer countries on Tanzanian exports and imports. The study uses augmented Pseudo Poisson Maximum Likelihood estimation to account for large proportion of zero trade flows, and a lagged trade variable to correct for the potential reverse causality of opening diplomatic representations. Results show that, on average, Tanzania exports more to countries that host Tanzanian embassies, and imports more from countries that have embassies in Tanzania. Results underscore the effective role of economic diplomacy in reducing trade barriers and foster international trade; implying that as a country Tanzania needs to enhance and strengthen its economic diplomacy with her trading partners. |
| Keywords: | economic diplomacy, international trade, Tanzania |
| Date: | 2024 |
| URL: | https://d.repec.org/n?u=RePEc:not:notcre:24/05 |