DOCSLIB.ORG

Reform of the Tax System in Swaziland

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text
Reform of the Tax System in Swaziland Munich Personal RePEc Archive The reform of the tax system in Swaziland Ayoki, Milton Institute of Policy Research and Analysis 30 November 2017 Online at https://mpra.ub.uni-muenchen.de/84739/ MPRA Paper No. 84739, posted 23 Feb 2018 17:40 UTC The reform of the tax system in Swaziland Milton Ayoki Institute of Policy Research and Analysis Kampala, Uganda IPRA Working Paper 58 Institute of Policy Research and Analysis, Kampala November 2017 ii 1 Introduction Disclaimer: This is a working paper, and hence it represents research in progress. IPRA Working Papers contain preliminary material and research results, and are circulated prior to a full peer review in order to stimulate discussion and critical comment. Abstract This paper documents the tax reforms implemented in Swaziland since the 1990s and how they have contributed to revenue collection. Reforms have had a major impact on collection of indirect taxes (especially VAT) but no clear impact on receipts of direct taxes and trade taxes. Despite efforts to broaden the tax base, tax collection is still heavily concentrated on very few sources, with SACU receipts alone accounting for more than one-half of total revenue. Growth in revenue collections from direct taxes on income and profits, and indirect taxes on goods and services remain substantially too low to compensate for the loss in import tariff revenues. JEL Classification: H20, H24, H27. Key words: Tax Reform, Tax System, Tax Administration and Policy, Swaziland. ii REFORM OF THE TAX SYSTEM IN SWAZILAND iii Contents 1 Introduction ............................................................................................................... 1 2 Major tax reforms in Swaziland .............................................................................. 2 3 Structure of domestic taxes ...................................................................................... 7 3.1 Income tax ................................................................................................................... 7 3.2 Withholding taxes ..................................................................................................... 11 3.3 Value added tax ......................................................................................................... 11 3.4 Excise taxes ............................................................................................................... 17 3.5 International trade taxes ............................................................................................ 17 3.6 Other taxes ................................................................................................................ 19 3.7 International comparison ........................................... Error! Bookmark not defined. 4 Tax administration .................................................................................................. 19 4.1 Historical perspective ................................................................................................ 19 4.2 Organization of tax administration operation ........................................................... 21 4.3 Tax management processes ....................................................................................... 23 5 Revenue performance ............................................................................................. 29 5.1 Overall tax effort ....................................................................................................... 29 5.2 Taxes on international trade ...................................................................................... 32 5.3 Indirect taxes on goods and services ......................................................................... 33 5.4 Direct domestic taxes ................................................................................................ 34 5 Conclusions ............................................................................................................... 38 References ............................................................................................................................... 39 iii 1 Introduction Over the past one decade, the Government of Swaziland has undertaken a comprehensive reform of its tax system to enhance revenue collection including rationalizing the tax structure and rates, replacing the sales tax with value-added tax and modernization of tax administration system, among other measures. This paper documents the major tax reforms that have been implemented in Swaziland since the 1990s and the trends in tax revenues. For over thirty years since independence in 1968, Swaziland maintained a tax system that can best be described as a simplified version of the colonial tax system as it existed around 1920s and 1950s. Since the major reforms of the income tax in 1975 and 2001, no major changes of the indirect taxes and tax administration system took place until recently. In terms of aggregate revenues raised, Swaziland did well until the late 1990s when the full effect of trade liberalization began to emerge. The recent reforms of the tax system have been triggered by five revolutionary events that have impacted the domestic economy—(i) a reduction in common external tariff rates due to trade liberalization; (ii) the fiscal crisis of 2010–11; (iii) the high volatility of the SACU revenue and the uncertain prospects for South African economy; (iv) rising budget deficit, aggravated by the collapse of the fiscal discipline; and (v) the increased pressure to maintain a prudent fiscal policy stance—and strengthen Swaziland’s resilience to shocks. Reforms implemented since 2001 aim at improving administrative efficiency and tax compliance; rationalizing the tax structure and rates, widening the tax base and simplifying tax procedures. The tax system is now much different from the one that existed in the 1990s. The income tax rate structure has been transformed, the taxation of savings has been adjusted, the indirect tax has been transformed (the sales tax replaced with VAT, and some excise duty rates have adjusted). The question that remains is the outcomes of these reforms, in terms of revenue collection. Evidence suggests that the record of tax reforms in improving tax effort in developing countries is mixed (Ayoki, 2007). In Uganda, Ayoki (2005) concludes that reform had a major impact on collection of direct taxes but no discernable effect on receipts of import duties and excise taxes. In Tanzania, the improvement in tax effort was modest. The tax-to-GDP ratio increased by about one percentage point in Tanzania, between 1995 and 1996, and less than 0.3 percentage point in Rwanda between 2 2 Major tax reforms in Swaziland 1997 and 1998, compared with 3 percentage points in Burundi between 2010 and 2011. While the tax-to-GDP ratio increased by less than five percentage point in Mexico between 1996 and 2005, it rose by 6 percentage point in Peru between 1987 and 1997 (i.e. from 9 percent in 1987 to 15 percent in 1997) with the establishment of the new revenue authority. Revenue collection also improved by 7 percentage point in the first 6 years of Uganda Revenue Authority (from 4 percent in 1990 to 11 percent in 1996) and by 9 percentage point in Ghana (from 7 percent in 1984 to 16 percent in 1996). In other countries such as Ethiopia, South Africa and Venezuela, the improvement in tax effort has been rather modest. In Ethiopia, for example, tax/GDP ratio increased from 9.5 percent in 2008 to 11.2 percent in 2010, while in South Africa, tax effort rose from 24 percent in 1996 to 26 percent in 1999. In Venezuela, the tax/GDP ratio went up from 14 percent in 1993 to 17 percent in 1997. Similarly, in Colombia, the ratio rose from 10 percent in 1990 to 13 percent in 1997. This paper shows that the tax reforms have had a major impact on collection of indirect taxes especially, VAT but no discernable impact on receipts of direct taxes. Despite efforts to broaden the tax base, tax collection is still heavily concentrated on very few sources. We begin in Section 2 with a description of the major tax reforms in Swaziland. The structure of each of the main taxes: income tax; value added tax; excise taxes and other indirect taxes; and taxes on international trade are examined in Section 3, while Section 4 looks at the tax administration. Section 5 assesses the total amount of revenue raised by Swazi tax system and the contribution made by each tax to this total, and section 6 concludes. 2 Major tax reforms in Swaziland Recent reform of the tax system in Swaziland has been driven by the need to improve the institutional capacity to collect taxes, and the realization that resource mobilization and development would be better served by a gradual shift from taxes on trade toward taxes on consumption and income. In addition, reforms have been motivated by the changes in South Africa’s business taxation, and the need to remain competitive with South Africa. Seen this way (and following the same template that many other African countries have used to reform their tax systems), three broad sets of reforms have been implemented: (i) 2 Reform of the Tax System in Swaziland 3 reforms aimed at simplifying the tax structure and reducing the administrative burden of tax compliance; (ii) reforms aimed at strengthening tax administration and maximising efficiency of revenue collection, and broadening the tax base; and (iii) reforms aimed at removing inconsistencies between existing revenue laws and closing possible loopholes in the tax
Load more

Recommended publications
  • Socioeconomic Impacts of Infrastructure Investment in Eswatini: the Case of LUSIP
    University of Arkansas, Fayetteville ScholarWorks@UARK Theses and Dissertations 8-2018 Socioeconomic Impacts of Infrastructure Investment in Eswatini: The aC se of LUSIP Noussayma Njeim University of Arkansas, Fayetteville Follow this and additional works at: https://scholarworks.uark.edu/etd Part of the Agricultural Economics Commons, and the Cultural Resource Management and Policy Analysis Commons Recommended Citation Njeim, Noussayma, "Socioeconomic Impacts of Infrastructure Investment in Eswatini: The asC e of LUSIP" (2018). Theses and Dissertations. 2944. https://scholarworks.uark.edu/etd/2944 This Thesis is brought to you for free and open access by ScholarWorks@UARK. It has been accepted for inclusion in Theses and Dissertations by an authorized administrator of ScholarWorks@UARK. For more information, please contact [email protected], [email protected]. Socioeconomic Impacts of Infrastructure Investment in Eswatini: The Case of LUSIP A thesis submitted in partial fulfillment of the requirements for the degree of Master of Science in Agricultural Economics by Noussayma Njeim American University of Beirut Bachelor of Arts in Public Administration, 2015 American University of Beirut Bachelor of Science in Political Science, 2015 August 2018 University of Arkansas This thesis is approved for recommendation to the Graduate Council. _____________________________________ Lawton Lanier Nalley, Ph.D. Thesis Director _____________________________________ _____________________________________ Jennie S. Popp, Ph.D. Thula Sizwe Dlamini, Ph.D.
    [Show full text]
  • Swaziland Portfolio
    Swaziland Suid Kaap R38 Matsamo/Jeppe’s Reef Mlumati 64km River River 9km Mountainlands 40km Border Post Lebombo R38 Nature Reserve 07h00-20h00 Lake Matsamo Barberton Matsamo Cultural Village Queen’s 9km Hhohho Mountains o el e River v rv Sondeza Range Ngonini m se R40 gi e Makhonjwa Geotrail n R MR1 So re 29km u Makhonjwa Hills MR6 at N Bulembu/Josefsdal Phophonyane Falls Mananga Ecolodge & Nature Reserve Border Post Bulembu 40km 34km Border Post Shamora Machel Komati River 08h00-16h00 Country Lodge Rocklands 08h00-18h00 Memorial Songimvelo MR20 5km Tjakastad Pigg’s Peak 41km Shewula 21km MR5 Tshaneni Namaacha Nature Reserve Kuthuleni Mountain Camp Sand River Mananga Country Club Malolotja 23km 40km & Guest House Lomahasha/Namaacha Nature Reserve Maguga Dam Dam Mhlume Border Post Silingane MR2 34km 50km Hills Bhalekane 30km MR24 07h00-20h00 34km Maguga Lodge 19km Ngwenya Madlangamphisi (Also Bass Fishing) Ngwenya/Oshoek Hills Komati River Maphiveni Nkhaba 20km Mnjoli Dam 2 Border Post Hwane Resort Lochiel 07h00 - 24h00 Hwane Dam Hhohho Croydon Njoli Hlane Royal Mlawula- MR5 Nature Ndzindza- Oshoek Reserve National Park Goba Region Mliba Mbuluzi Ngwenya Motshane 35km 23km 16km Nature Reserves MR3 Mbuluzane Mhlumeni/Goba Lushushwana Mbuluzi River Mbabane Luve River 19km Border Post Lundzi/Waverly River MR3 17km 07h00-22h00 Border Post 23km Mpisi D21A Luphohlo Dam 35km 08h00 - 16h00 Ezulwini Ngogolo 4km 15km 27km MR3 Mlilwane Lukhula Mpuluzi MR103 Lobamba 8km Mpaka Siteki MR19 Wildlife Mafutseni River Sanctuary 8km Manzini Hhelehhele Lubombo
    [Show full text]
  • United Nations Common Country Analysis of the Kingdom of Eswatini April 2020
    UNITED NATIONS COMMON COUNTRY ANALYSIS OF THE KINGDOM OF ESWATINI APRIL 2020 1 CONTENTS ACKNOWLEDGEMENTS ...................................................................................................................... 5 EXECUTIVE SUMMARY ..................................................................................................................... 8 INTRODUCTION ............................................................................................................................. 10 CHAPTER 1: COUNTRY CONTEXT ................................................................................................... 12 1.1. GOVERNANCE ...................................................................................................................... 12 1.2 ECONOMIC SITUATION ........................................................................................................ 14 1.3 SOCIAL DIMENSION ............................................................................................................. 17 1.4 HEALTH SECTOR ................................................................................................................... 17 1.5 WATER, SANITATION AND HYGIENE .................................................................................... 19 1.6 EDUCATION SECTOR ............................................................................................................ 20 1.7 JUSTICE SYSTEM—RULE OF LAW ........................................................................................ 22 1.8 VIOLENCE
    [Show full text]
  • Eswatini: April 2019
    Country Strategy Evaluation Eswatini: An IDEV Evaluation of the Bank’s Country Strategy and Program (2009-2018) Summary Report April 2019 Evaluation Syntheses IDEV conducts different types of evaluations to achieve its Impact Evaluations Sector Evaluations (Public Sector) strategic objectives Project Performance Evaluations Thematic Evaluations Project Cluster Evaluations Project Performance Evaluations (Private Sector) Corporate Evaluations Regional Integration Strategy Evaluations Country Strategy Evaluation Country Strategy Evaluations Country Strategy Evaluation Eswatini: An IDEV Evaluation of the Bank’s Country Strategy and Program (2009-2018) Summary Report April 2019 ACKNOWLEDGEMENTS Task manager Girma Earo Kumbi (Principal Evaluation Officer) Consultants Aide à la Décision Economique (ADE) s.a. Belgium, Team Leader: Hubert Cathala External peer reviewer Steven R. Tabor Internal peer reviewers Clement Banse (Principal Evaluation Officer) Samson Kohovi Houetohossou (Evaluation Officer) Knowledge management officer Magdaline Nkando (Knowledge Management Consultant) and Marc Ghislain Bappa Se (Junior Consultant, Knowledge Management, Communication and Capacity Development) Other assistance/contributions provided by Anasthasie B. Gomez Sokoba (Team Assistant); Emillia Agwajinma (Team Assistant) Special thanks to AfDB staff in Southern African Regional Business Delivery Office; the Kingdom of Eswatini’s Ministry of Finance, Bank project Executing Agencies, private sector, Civil Society Organizations and development partners who made
    [Show full text]
  • Swaziland Government Gazette Extraordinary
    149 SWAZILAND GOVERNMENT GAZETTE EXTRAORDINARY VOL. XXXIX] MBABANE,Friday, MARCH 9th., 200) [No. 667 a J fo aa é CONTENTS No. Page PART C - LEGAL NOTICES 41. The Maximum Bus and Taxi Fares (Amendment) Regulations, 2001 .......0...0...0 ee Si PUBLISHED BY AUTHORITY PART C SI LEGAL NOTICENO. 41 OF 2001 THE ROAD TRANSPORTATION ACT, 1963 ( Act No. 37 of 1963) THE MAXIMUM BUS AND TAXI FARES (AMENDMENT) REGULATIONS,2001 (UnderSection 28) In exercise of the powers conferred by Section 28 of the Road Transportation Act, 1963 the Minister for Public Works and Transport makesthe following Regulations - Citation and commencement These Regulations may be cited as the Maximum Busand Taxi Fares (Amendment) Regulations 2001 and shall comeinto force on the 12" of March, 2001. AmendmentofLegal Notice 131 of1999 The Maximum Bus and Taxi Fares (Amendment) Regulations 1999 are amended by deleting Schedules “A”and “B”to the Regulations and substituting them with the following New Schedules “SCHEDULE A” MAXIMUM BUS FARES The basis for the calculation of maximum fares for the conveyance of passengers by meansof a busshall be as follows:- (a) acharge for any passenger journey up to 8 kilometres ..... 00...eeeeeeeeeee BL20 (b) for ajourney in excess of8 kilometres, a charge per kilometrewill be .................. E0.16 GENERAL DISTANCES KM () Any Journey Distance 1 1.20 Any Journey Distance 2 1.20 Any Journey Distance 3 1.20 Any Journey Distance 4 1.20 Any Journey Distance 5 1.20 Any Jourmey Distance 6 1.20 Any Journey Distance 7 1.20 Any Journey Distance 8 1.20 Any Journey Distance.
    [Show full text]
  • Formerly Swaziland)
    GeoJournal of Tourism and Geosites Year XI, vol. 22, no. 2, 2018, p.535-547 ISSN 2065-0817, E-ISSN 2065-1198 DOI 10.30892/gtg.22222-309 GEOSITES AS A POTENTIAL FOR THE DEVELOPMENT OF TOURISM – OVERVIEW OF RELEVANT SITES IN ESWATINI (FORMERLY SWAZILAND) Thomas SCHLÜTER* Department of Geography, Environmental Science and Planning, University of Swaziland, P.B. 4, Kwaluseni, Eswatini, e-mail: [email protected] Andreas SCHUMANN Department of Geology and Petroleum Studies, Makerere University, Kampala, Uganda, e-mail: [email protected] Citation: Schlüter, T., & Schumann, A. (2018). GEOSITES AS A POTENTIAL FOR THE DEVELOPMENT OF TOURISM – OVERVIEW OF RELEVANT SITES IN ESWATINI (FORMERLY SWAZILAND). GeoJournal of Tourism and Geosites. 22(2), 535–547. https://doi.org/10.30892/gtg.22222-309 Abstract: Despite being one of the smallest countries in Africa, the Kingdom of Eswatini (formerly Swaziland) is characterized by many locations, which are due to their geoscientific significance to be termed as geosites, and which are here in an overview presented and briefly explained. Each of them can be assigned to a specific scientific approach, e.g. as a landscape, a geological, a geomorphologic, an archaeological (prehistoric) or a mining heritage site. Eswatini yields remarkable landscapes like the Mahamba Gorge and the Sibebe Monolith, it exhibits worldwide one of the largest in granite formed caves (Gobholo), and possibly the oldest dated rocks in Africa (Piggs Peak gneisses), as well as beautiful and scientifically relevant rock painting sites (Nsangwini, Sandlane and Hholoshini) and three abandoned mines in the Barberton Greenstone Belt (Forbes, Ngwenya and Bulembu).
    [Show full text]
  • Delegation of the European Commission to Swaziland
    This project is funded by the European Union Delegation of the European Commission to Swaziland Framework Contract Beneficiaries EuropeAid/119860/C/SV/multi Lot N° 2: Transport and Infrastructures Specific Contract No 2007/133128 Identification Mission for an Infrastructure Improvement Programme in the Sugar Sector in Swaziland Draft Final Report October 2007 The contents of this report is the sole responsibility of Parsons Brinckerhoff Consortium and can in no ways be taken to reflect the views of the European Union. This report is prepared solely for the use and benefit of the Contracting Authority. It is the result of an independent review, and neither Parsons Brinckerhoff Consortium, nor the authors accept or assume any responsibility or duty of care to any third party. ECORYS Nederland BV P.O. Box 4175 3006 AD Rotterdam Watermanweg 44 3067 GG Rotterdam The Netherlands T +31 (0)10 453 88 00 F +31 (0)10 453 07 68 E [email protected] W www.ecorys.com Registration no. 24316726 ECORYS Macro & Sector Policies T +31 (0)31 (0)10 453 87 53 F +31 (0)10 452 36 60 DaK/FG95509rap01 Table of contents List of Abbreviations 7 Executive Summary 9 Background 9 Needs Assessment 10 Project costing 11 Prioritization 11 Budgeting 11 Conclusions and Recommendations 12 1 Background 17 1.1 Country Information 17 1.2 European Union and Swaziland 18 2 Transport Infrastructure 21 2.1 Air Transport 21 2.2 Rail Transport 21 2.3 Roads Transport 22 2.4 Roads Department - Ministry of Public Works and Transport 23 3 Review of Government Development Policies
    [Show full text]
  • Swaziland Country Profile 2017
    SWAZILAND COUNTRY PROFILE 2017 1 TABLE OF CONTENTS LIST OF FIGURES .............................................................................................................. iii LIST OF TABLES ................................................................................................................ iii COUNTRY FACT SHEET .................................................................................................... iv LIST OF ACRONYMS .......................................................................................................... v EXECUTIVE SUMMARY .................................................................................................... vii 1. INTRODUCTION AND BACKGROUND ........................................................................ 1 1.1 Introduction ............................................................................................................................ 1 1.2 Background ........................................................................................................................... 2 2. OVERVIEW OF SWAZILAND ....................................................................................... 3 3. ECONOMIC OUTLOOK ................................................................................................ 5 3.1 Economy ..................................................................................................................................... 5 3.2 Developments in the Economy ...............................................................................................
    [Show full text]
  • The Kingdom of Swaziland: Studies in Political History
    The Kingdom of Swaziland: Studies in Political History D. HUGH GILLIS GREENWOOD PRESS The Kingdom of Swaziland States and Tribes in Southeast Africa The Kingdom of Swaziland Studies in Political History D. HUGH GILLIS Contributions in Comparative Colonial Studies, Number 37 GREENWOOD PRESS Westport, Connecticut • London Library of Congress Cataloging-in-Publication Data Gillis, D. Hugh, 1918– The kingdom of Swaziland : studies in political history / D. Hugh Gillis. p. cm.—(Contributions in comparative colonial studies, ISSN 0163–3813 ; no. 37) Includes bibliographical references and index. ISBN 0–313–30670–2 (alk. paper) 1. Swaziland—Politics and government—To 1968. I. Title. II. Series. DT2777.G55 1999 968.87—dc21 98–41422 British Library Cataloguing in Publication Data is available. Copyright ᭧ 1999 by D. Hugh Gillis All rights reserved. No portion of this book may be reproduced, by any process or technique, without the express written consent of the publisher. Library of Congress Catalog Card Number: 98–41422 ISBN: 0–313–30670–2 ISSN: 0163–3813 First published in 1999 Greenwood Press, 88 Post Road West, Westport, CT 06881 An imprint of Greenwood Publishing Group, Inc. Printed in the United States of America The paper used in this book complies with the Permanent Paper Standard issued by the National Information Standards Organization (Z39.48–1984). 10987654321 To Celia, who shared the work and kept me going on Contents Illustrations ix Preface xi Chronology xiii Introduction 1 1. The Ngwane-Swazi 9 2. Expanding and Consolidating 19 3. Boundaries: The Transvaal 29 4. Boundaries: Portuguese Territory 37 5. The Concessions Scramble 47 6.
    [Show full text]
  • Swaziland Ministry of Agriculture
    SWAZILAND MINISTRY OF AGRICULTURE SWAZILAND MARKET ASSESSMENT REPORT DECEMBER 2016 ______________________Shiselweni Region Food Security and Resilience________________________ 0 SWAZILAND MARKET ASSESSMENT REPORT - 2016 Table of Contents List of Figures .....................................................................................................................................2 List of Tables ......................................................................................................................................3 List of Maps .......................................................................................................................................2 Acknowledgments .............................................................................................................................5 Executive summary ............................................................................................................................6 Section 1: Introduction .......................................................................................................................8 1.1 The Economy ............................................................................................................................9 1.2 Food Availability ..................................................................................................................... 11 1.3 Food Security and Nutrition – SwaziVAC 2016.......................................................................... 15 Section 2: Objectives, methodology
    [Show full text]
  • Swaziland Rail Link Project EIA Report Final
    Environmental Assessment Report for Reference: 109578 Prepared for: the Environmental Impact Assessment: Swaziland Railway The Proposed Upgrade and new Revision: 1 Construction related to the 1 April 2014 Development of the Swaziland Rail Link Project, from the Sandlane border, through Sidvokodvo to the Lavumisa border. Environmental Assessment Report for the Sandlane to Lavumisa section of the Swazi Project 109578 File Swaziland EIA report rev01.docx 1 April 2014 Revision 1 Environmental Assessment Report for the Environmental Impact Assessment: The Proposed Upgrade and new Construction related to the Development of the Swaziland Rail Link Project, from the Sandlane border, through Sidvokodvo to the Lavumisa border. Date 1 April 2014 Reference 109578 Revision 1 Aurecon South Africa (Pty) Ltd 1977/003711/07 Aurecon Centre Lynnwood Bridge Office Park 4 Daventry Street Lynnwood Manor 0081 PO Box 74381 Lynnwood Ridge 0040 South Africa T +27 12 427 2000 F +27 86 556 0521 E [email protected] W aurecongroup.com Project 109578 File Swaziland EIA report rev01.docx 1 April 2014 Revision 1 EXECUTIVE SUMMARY INTRODUCTION Aurecon South Africa (Pty) Ltd have been appointed by Transnet State Owned Company (SOC) Ltd (hereafter referred to as Transnet) in collaboration with Swaziland Railway to undertake an Environmental Impact Assessment process in an effort to obtain authorisation for the proposed Swaziland Railway Link and associated upgrades project. PROJECT BACKGROUND AND MOTIVATION Transnet in collaboration with Swaziland Railway identified the construction and upgrade of the railway line between Davel in Mpumalanga and Richards Bay in KwaZulu-Natal, connecting via the Swaziland Rail Network, as a strategic project.
    [Show full text]
  • Travel Patterns and Demographic Characteristics of Malaria Cases In
    Tejedor‐Garavito et al. Malar J (2017) 16:359 DOI 10.1186/s12936-017-2004-8 Malaria Journal RESEARCH Open Access Travel patterns and demographic characteristics of malaria cases in Swaziland, 2010–2014 Natalia Tejedor‐Garavito1*† , Nomcebo Dlamini2†, Deepa Pindolia4, Adam Soble4, Nick W. Ruktanonchai1,3, Victor Alegana1,3, Arnaud Le Menach4, Nyasatu Ntshalintshali4, Bongani Dlamini4, David L. Smith5, Andrew J. Tatem1,3 and Simon Kunene2 Abstract Background: As Swaziland progresses towards national malaria elimination, the importation of parasites into recep- tive areas becomes increasingly important. Imported infections have the potential to instigate local transmission and sustain local parasite reservoirs. Methods: Travel histories from Swaziland’s routine surveillance data from January 2010 to June 2014 were extracted and analysed. The travel patterns and demographics of rapid diagnostic test (RDT)-confrmed positive cases identi- fed through passive and reactive case detection (RACD) were analysed and compared to those found to be negative through RACD. Results: Of 1517 confrmed cases identifed through passive surveillance, 67% reported travel history. A large propor- tion of positive cases reported domestic or international travel history (65%) compared to negative cases (10%). The primary risk factor for malaria infection in Swaziland was shown to be travel, more specifcally international travel to Mozambique by 25- to 44-year old males, who spent on average 28 nights away. Maputo City, Inhambane and Gaza districts were the most likely travel destinations in Mozambique, and 96% of RDT-positive international travellers were either Swazi (52%) or Mozambican (44%) nationals, with Swazis being more likely to test negative. All international travellers were unlikely to have a bed net at home or use protection of any type while travelling.
    [Show full text]