Front Matter

Front Matter

Author(s):
Vito Tanzi, M. Yücelik, Peter Griffith, and Carlos Aguirre
Published Date:
October 1981
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    International Standard Serial Number: ISSN 0251-6365

    Price: US$5.00

    (US$3.00 to university libraries, faculty members, and students)

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    External Relations Department, Attention Publications

    International Monetary Fund, Washington, D.C. 20431

    Taxation in Sub-Saharan Africa

    Part I

    Tax Policy and Administration in Sub-Saharan Africa by Carlos A. Aguirre, Peter S. Griffith, and M. Zühtü Yücelik

    Part II

    A Statistical Evaluation of Taxation in Sub-Saharan Africa by Vito Tanzi

    Fiscal Affairs Department

    International Monetary Fund

    Washington, D.C.

    October 1981

    Contents

    The following symbols have been used throughout this paper:

    … to indicate that data are not available;

    — to indicate that the figure is zero or less than half the final digit shown, or that the item does not exist;

    – between years or months (e.g., 1978–80 or January–June) to indicate the years or months covered, including the beginning and ending years or months;

    / between years (e.g., 1979/80) to indicate a crop or fiscal (financial) year.

    “Billion” means a thousand million.

    Minor discrepancies between constituent figures and totals are due to roundings.

    Prefatory Note

    This study was prepared by members of the staff of the Fiscal Affairs Department. Completed in March 1981, the study draws extensively on the work of the Department on the administration and implementation of taxation policies in sub-Saharan countries since 1964. The authors are grateful to A. M. Abdel-Rahman, W. A. Beveridge, Ved P. Gandhi, Richard Goode, Adrien Goorman, and Leif Mutén for their comments on earlier drafts, as well as to Jitendra R. Modi, who also supervised the preparation of the tables. Research assistance for the tables was provided by Sahar El Damati and Chris Wu.

    Responsibility for the study remains with the authors; the opinions expressed are theirs and do not necessarily represent the views of the Fund.

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