A Systematic Literature Review on the Commercialisation, Tax Entity Identification, Registration and Financial Accountability of Religious Institutions in South Africa, Botswana and Eswatini

Background: Religious institutions across Southern Africa are increasingly involved in commercial activities. These activities include education, healthcare, agriculture, media, publishing, real estate and investment. Diversifying income can improve financial stability and reduce dependence on donations. It can also enable religious institutions to expand essential services within their communities. However, commercialisation creates concerns about taxation, governance, regulation and financial accountability.

Aim: This systematic review examined the relationship between commercialisation, Taxpayer Entity Identification (TEI) registration and financial accountability. It focused on religious institutions in Eswatini, South Africa and Botswana.

Methods: Six electronic databases were searched in accordance with PRISMA 2020 principles. Predefined PICOS criteria guided the identification, screening and selection of eligible studies. The included studies differed considerably in their research methods, samples and reported outcomes. A statistical meta-analysis was therefore inappropriate. Instead, the evidence was synthesised narratively using the Synthesis Without Meta-analysis framework.

Findings: The findings showed that formal registration can improve institutional visibility, transparency, financial reporting and regulatory compliance. However, registration alone does not guarantee meaningful accountability. It must be supported by accurate financial records, effective internal controls, independent governing boards and transparent decision-making. Religious institutions should also separate donations and other exempt income from commercial revenue. South Africa had the most developed regulatory and taxation framework. Botswana maintained formal registration arrangements, although evidence of their accountability effects remained limited. Eswatini lacked a dedicated TEI framework and sufficient empirical research.

Recommendations: The review recommends proportionate regulation, standardised financial reporting, institutional capacity-building and stronger oversight. It also calls for further country-specific research before implementing a comprehensive TEI framework in Eswatini.

Commercialisation of Religion; Financial Accountability; Governance; Nonprofit Organisations; Religious Institutions; Religious Taxation; Southern Africa

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