Tax and Customs Duty Administration in Botswana

Abstract

For governments to effectively deliver on the social contract which includes providing physical infrastructure
and social goods and services, they need adequate financial resources. Public financial resources come
from taxes and customs duty. Sufficient public revenues require efficient and effective tax and customs
duty administration. As the pressure to deliver the social contract increases in the face of the post-2007
fiscal strictures, there is a need to continuously improve tax and customs duty administration. The aim of
this paper is to discuss tax and customs duty administration in Botswana. The study on which this paper
is based used a qualitative research approach and a case study method. It concluded that while there are
successes in tax and customs duty administration, there are problems such as low tax effort. To ensure
effective tax and customs duty administration, the system requires some improvement.