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Faculty of Accounting and Informatics

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Author: search.filters.author.Mkhize, Msizi

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    Firm-specific determinants of aggressive Tax management among East African firms
    (EconJournals, 2023) Kimea, Alfred James; Mkhize, Msizi; Maama, Haruna
    Since tax represents an inflow of revenue to the government and an outflow of revenue to firms, factors that influence the tax planning activities of firms have gained considerable attention among management, shareholders, policymakers and researchers. Following the impact of taxation on an economy and a firm, the study investigated the factors that influence aggressive tax management practices of firms listed in East African economies. Data were collected from 99 firms for an 11-year period, from 2008 to 2018. Both cash effective tax rate and accounting effective rate were used as measures of tax planning. Multiple regression models were used for the estimation. The study results showed that smaller firms are more tax aggressive compared with larger firms, which is consistent with the political cost theory. This finding may alert policymakers and regulatory authorities (for example, revenue authorities) that small firms are most likely to avoid paying taxes compared with larger firms. This might be associated with fewer regulations and enforcements imposed on this category of business. The evidence further demonstrated that profitable firms are less tax aggressive. Consistent with the political power theory, this study has confirmed the view that profitable firms have enough earnings to pay their taxes and thus are less tax aggressive. The study further found that older firms are less involved in tax avoidance. This study has policy implications as it will assist both policymakers and firm management in their decision-making. Shareholders and firm management would benefit by understanding why some firms successfully reduce their tax burden compared to other firms.
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    Can training in employability skills help adolescent girls and young women in South Africa increase their employment opportunities?
    (2023-04-15) Mvunabandi, Jean Damascene; Mkhize, Msizi; Marimuthu, Ferina; Gadzikwa, Lawrence
    This article investigated how employability skills training can be used to foster adolescent girls and young women's employment opportunities and to improve their employment pathways in South Africa. This study adopted quantitative and descriptive research approaches via longitudinal data collection. Secondary data was collected from 3584 AGYWs using a questionnaire survey during employability training from July-October 2021. Robustness analysis was performed using descriptive statistics using SPSS version 28.0. The empirical findings proved that employability skills training significantly improved the capabilities of adolescent girls and young women on labour market assessments. Relying on these empirical findings, this study proposes a framework for linking AGYWs and the labour market through an employability skills training capability-based conceptualised model. The results of this study will fill a gap in understanding the twelve dominant employability skills variables identified by this research study which has justified with most relevant literature and theories in particular. This study contributes to the current body of knowledge and further contributes to the career development and employability among adolescent girls and young women required to cope with the labour markets in South Africa. The study recommends schools, Universities and other key role players in skills development among employability skills guidelines for ensuring the readiness of young graduates for employment opportunities in South Africa.