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I Introduction

I Introduction »

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

Part II) provides a statistical framework for assessing the tax systems of the countries in this region....

I Introduction

I Introduction »

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

Part I) provides the analytical assessment of the effective, as well as the statutory, tax systems and attempts to pinpoint the significant weaknesses and strengths of those syst...

II Level of Taxation

II Level of Taxation »

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

Table 3 shows that there is a considerable spread in the ratio of tax revenue to GDP (i.e., in the average tax rate). It ranges from below 10 per cent in countries such as Chad,...

II Summary of Conclusions

II Summary of Conclusions »

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

In evaluating the adequacy of the tax systems of the sub-Saharan African countries, care should be taken to consider the trade-offs occurring during the period in which the systems have taken shape. These tr...

III Tax Structure

III Tax Structure »

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

Apart from the level of taxation, it is important to consider the structure of the tax system. As already indicated, the structure of the tax system is the result of many different forces: (1) t...

III Taxation of Imports

III Taxation of Imports »

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...

IV Highlights

IV Highlights »

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

In concluding this statistical description of the tax systems of sub-Saharan Africa, it may be useful to highlight some of the major findings and present the basic questions raised by these find...

IV Taxation of Consumption

IV Taxation of Consumption »

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...

Part I: Tax Policy and Administration in Sub-Saharan Africa

Part I: Tax Policy and Administration in Sub-Saharan Africa »

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

...

Part II: A Statistical Evaluation of Taxation in Sub-Saharan Africa

Part II: A Statistical Evaluation of Taxation in Sub-Saharan Africa »

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

...