The Transitory forms of Lesotho Customs Administration and Tax Revenue Collection Since the Post Independence Era Till the Early 2000s: Strategies, Organizational Structures, Trade Facilitation and Limitations

Moses M.M. Daemane; Keneuoe Anacletta Motsoene

The Transitory forms of Lesotho Customs Administration and Tax Revenue Collection Since the Post Independence Era Till the Early 2000s: Strategies, Organizational Structures, Trade Facilitation and Limitations

Moses M.M. Daemane * §

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Keneuoe Anacletta Motsoene

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NATIONAL UNIVERSITY OF LESOTHO

The Transitory forms of Lesotho Customs Administration and Tax Revenue Collection Since the Post Independence Era Till the Early 2000s: Strategies, Organizational Structures, Trade Facilitation and Limitations

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Abstract

In a highly competitive global environment, customs administration plays a vital role in the growth of international trade and development of the globe by facilitating trade among countries. Its role is also essential in expediting the growth of revenue through imports and exports taxation. This requires efficient and effective customs systems and procedures that can significantly influence the economic competitiveness of a nation. Lesotho being a member of Southern African Customs Union (SACU) and World Trade Organization (WTO) has a remarkable history in Customs Administration (‘CA’). Overtime CA has been a useful strategy of the government for revenue collection and trade facilitation. The country has also undergone social, economic as well as political transformations which have brought significant changes that affected the revenue base and brought a mismatch between the revenue and expenditure.

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Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

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How to Cite This Article

Moses M.M. Daemane, Keneuoe Anacletta Motsoene. 2015. "The Transitory forms of Lesotho Customs Administration and Tax Revenue Collection Since the Post Independence Era Till the Early 2000s: Strategies, Organizational Structures, Trade Facilitation and Limitations". Global Journal of Human-Social Science - H: Interdisciplinary GJHSS-H Volume 15 (GJHSS Volume 15 Issue H4).

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GJHSS Volume 15 Issue H4

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Journal Specifications

Crossref Journal DOI 10.17406/GJHSS

Print ISSN 0975-587X

e-ISSN 2249-460X

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GJHSS-H Classification FOR Code: 150107

Submission ReceivedFebruary 10, 2015
Peer Review Double Blind
Handling Editor
Accepted March 2, 2015
Published March 15, 2015

Version of record

v1.2

Issue date

May 23, 2015

Language

English

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Article Matrices

Total Score: 102

Country: Lesotho

Subject: Global Journal of Human-Social Science

Authors: Moses M.M. Daemane, Keneuoe Anacletta Motsoene (PhD/Dr. count: 0)

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