Papers by Christina Kihanga
The main objective of this study was to examine the effects of trade on manufacturing employment ... more The main objective of this study was to examine the effects of trade on manufacturing employment in Tanzania. Secondary data used were obtained from different government agencies for a period of 2000-2012. Both qualitative and quantitative approaches were used to analyse the data. The OLS multiple regression model was used to monitor variable behaviors. The results suggested that estimated coefficient of variables Trade (TRADt), Manufacturing (MANt), Imports (MPIt) and Capital (KTLt) was positive and significant at the 1% and 5% respectively. While the coefficients of Employment and Exports (XMIt) were negative and not significant. The study concluded that a negative association existed between trade and exports intensity and employment level in the manufacturing industries. That is higher imports intensity leads to a decrease in employment level in manufacturing. It would be perhaps good to reduce import by increasing exports to accelerate the level of employment in the manufacturing sector. Exports show a significant negative effect on Tanzania's manufacturing employment during the study period.
International Journal of Social Sciences and Management Review, 2020
Tax compliance is a major problem for many tax authorities around the world and Governments conti... more Tax compliance is a major problem for many tax authorities around the world and Governments continuously attempt to improve the level of tax compliance especially those in countries which face a high level of tax non-compliance. Tanzania is one of these countries in which tax non-compliance has been reported to be at a high level during the last few decades. This paper empirically investigates the influence of tax rate and income level on individual taxpayer's noncompliance behaviour in Tanzania. This study is underpinned by the social influence theory and further supported by the deterrence theory and cognitive learning theory. Data were collected through survey questionnaires and analysed using multiple regression analysis and other statistical techniques. Distributed questionnaires totalled 491 that yielded 384 usable questionnaires. The results reveal that there is a positive significant relationship between tax rate and tax non-compliance, whereas the relationship between income level and tax non-compliance is negatively significant. This study concludes with the theoretical implications and practical recommendations for the Tanzania Government in order to improve tax collection such as to develop and implement more stringent enforcement strategies to improve the tax system in terms of penalty rate and tax rates. In addition, the Tanzania Tax Authority should play a more proactive role to encourage and educate individual taxpayers by enhancing their knowledge of taxation.
International Journal of Scientific and Research Publications (IJSRP), 2020
Following the 2008 Global Financial Crisis and 2014 oil price fall liquidity risk in banks is a m... more Following the 2008 Global Financial Crisis and 2014 oil price fall liquidity risk in banks is a major issue. The main objective of this journal article is to examine liquidity risk of Conventional and Islamic Banks. The study uses data of banks operating in banking regulatory environments. The implications of the results will be bank management, government and regulatory bodies of banks to manage the significant factors influencing liquidity risk effectively because they have direct impact on the banks' cost efficiency and profitability. It is therefore recommended that the practitioners and policy makers to examine closely contract that should be backed by long term capital to mitigate liquidity risk. This will ensure greater profitability of commercial banks in the dual banking environment.
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Papers by Christina Kihanga