Measuring the capability to raise revenue process and output dimensions and their application to the Zambia revenue authority

The worldwide diffusion of the good governance agenda and new public management has triggered a renewed focus on state capability and, more specifically, on the capability to raise revenue in developing countries. However, the analytical tools for a comprehensive understanding of the capability to raise revenue remain underdeveloped. This article aims at filling this gap and presents a model consisting of the three process dimensions ‘information collection and processing’, ‘merit orientation’ and ‘administrative accountability’. ‘Revenue performance’ constitutes the fourth capability dimension which assesses tax administration’s output. This model is applied to the case of the Zambia Revenue Authority. The dimensions prove to be valuable not only for assessing the how much but also the how of collecting taxes. They can be a useful tool for future comparative analyses of tax administrations’ capabilities in developing countries.Die weltweite Verbreitung der Good-Governance- und New-Public-Management-Konzepte hat zu einer zunehmenden Konzentration auf staatliche Leistungsfähigkeit und, im Besonderen, auf die Leistungsfähigkeit der Steuererhebung in Entwicklungsländern geführt. Allerdings bleiben die analytischen Werkzeuge für ein umfassendes Verständnis von Leistungsfähigkeit unterentwickelt. Dieser Artikel stellt hierfür ein Modell vor, das die drei Prozess-Dimensionen „Sammeln und Verarbeiten von Informationen“, „Leistungsorientierung der Mitarbeiter“ und „Verantwortlichkeit der Verwaltung“ beinhaltet. „Einnahmeperformanz“ ist die vierte Dimension und erfasst den Output der Steuerverwaltung. Das mehrdimensionale Modell wird für die Analyse der Leistungsfähigkeit der Steuerbehörde Zambias (Zambia Revenue Authority) genutzt. Es erweist sich nicht nur für die Untersuchung des Wieviel, sondern auch des Wie des Erhebens von Steuern als wertvoll. Die vier Dimensionen können in Zukunft zur umfassenden und vergleichenden Analyse der Leistungsfähigkeit verschiedener Steuerverwaltungen in Entwicklungsländern genutzt werden

Prevalence of Malnutrition and Effects of Maternal Age, Education and Occupation Amongst Preschool Children Attending Health Centres in a Semi Urban Area of South Western Nigeria

Background: Protein Energy Malnutrition (PEM) remains a major public health problem in Nigeria to the extent that it is a significant cause of morbidity and mortality among children. Objectives: This study aims at determining the nutritional status of children aged between 6 and 59 months. Also the relationship between maternal characteristics (age, educational level and occupation) of the malnourished and well-nourished preschool children was assessed. Methods: - Using WHO\'s guideline for Z-score Height for Age, Weight for Height and Weight for Age, the nutritional status of 296 children whose ages ranged between 6-59 months was assessed. The subjects were recruited from three (3) randomly selected Local Government Areas of Ogun State. The relationship of the age, education and occupation of the mothers and the nutritional status of their children was ascertained. Results: One hundred and forty two (47.9%) children had one from of malnutrition. This was stunting, wasting or underweight. Twenty-nine (9.8%) were overweight. Children between the ages of 6-11 months had the highest risk for malnutrition. The age, education and occupation of the mothers did not appear to determine the nutritional status of the children. Conclusion: This study shows a high prevalence of stunting, medium wasting and underweight with no statistically significant difference in age, educational level and occupation of the mothers of malnourished and well-nourished children. Keywords: Malnutrition, preschool children, maternal characteristics, Shagamu, Nigeria.NQJHM Vol. 15 (4) 2005: pp. 179-18