Cape Town – Two Eswatini Revenue Service (ERS) researchers have received continental recognition for their groundbreaking work in tax policy. Manager Researcher Phindile Masuku and Senior Analyst Lwemvelo Mamba were jointly awarded the Most Impactful Research Award 2015–2025 during the 10th African Tax Research Network (ATRN) Congress hosted by the African Tax Administration Forum (ATAF).
The congress, which brought together tax experts from across the continent, honoured the pair for their influential research that has shaped fiscal reforms in the Kingdom. Masuku presented a paper titled Cashless Tax Systems: Voluntary vs. Mandated Digital Payments in Eswatini, which examined how digital platforms can be used to improve compliance and revenue collection.
Their earlier co-authored work, Optimising Eswatini’s Value-Added Tax (VAT) Threshold: Balancing Revenue Efficiency and Compliance Costs, was also recognised for its tangible policy impact. The study’s recommendations were adopted by the Minister of Finance, leading to adjustments that eased the burden on small businesses while maintaining revenue efficiency.
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