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VI Taxation of Income and Property in the Modern Sector

VI Taxation of Income and Property in the Modern Sector »

Source: Taxation in Sub-Saharan Africa

Series: Occasional Papers

Author(s): Vito Tanzi , M. Yücelik , Peter Griffith , and Carlos Aguirre

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 31 October 1981

ISBN: 9781557750815

Keywords: taxation, sales tax, tax system, tax administration, sales taxes

Introduction Taxation of income and property occupies a prominent position in most discussions of fiscal policy. Here, reference is made to these taxes as they are applied to the mod...

VII Special Tax Incentives

VII Special Tax Incentives »

Source: Taxation in Sub-Saharan Africa

Series: Occasional Papers

Author(s): Vito Tanzi , M. Yücelik , Peter Griffith , and Carlos Aguirre

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 31 October 1981

ISBN: 9781557750815

Keywords: taxation, sales tax, tax system, tax administration, sales taxes

Most countries in sub-Saharan Africa offer tax incentives. These may be in the form of reductions in taxes, which increase the rate of return to selected factors of production or to certain industries or oth...

VIII General Aspects of Tax Administration

VIII General Aspects of Tax Administration »

Source: Taxation in Sub-Saharan Africa

Series: Occasional Papers

Author(s): Vito Tanzi , M. Yücelik , Peter Griffith , and Carlos Aguirre

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 31 October 1981

ISBN: 9781557750815

Keywords: taxation, sales tax, tax system, tax administration, sales taxes

Introduction Many countries in the sub-Saharan region have placed increasing emphasis on the role of tax policy in their search for instruments best suited to their economic developm...