Anglophone African countries have been implementing reform and modernization initiatives in their Customs administrations. This paper outlines the progression of key reform and modernization initiatives in these countries since the early 1990s, and assesses the gap between these reforms and those of more modern Customs agencies. The review suggests that Customs administration reform and modernization initiatives in Anglophone African countries generally lag behind international good practice and it is necessary to speed up implementation if revenue, trade facilitation, and trade chain security objectives are to be achieved. The findings also have implications on the design of reform programs and focus of potential technical assistance for the outstanding reform agenda.
Countries generally tax the forestry sector to achieve the twin objectives of revenue maximization and sustainability of logging levels. In an ideal world of perfect markets and information, auctions would be the best instrument to determine the price of extraction rights. However, a number of factors-including a lack of information on the forest resources under consideration, uncertainties as to the stability of property rights over time, and a lack of access to credit-have limited the use of auctions so far, particularly in low-income countries. To establish transparency of the forestry sector's financial flows, this paper discusses a radical simplification of Liberia's current timber tax structure, including a proposal to reduce the sector's current tax system to two instruments, an area tax and an export tax.
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Mr. Ved P. Gandhi, Mr. Liam P. Ebrill, Mr. Parthasarathi Shome, Mr. Luis A. Manas Anton, Jitendra R. Modi, Mr. Fernando J. Sanchez-Ugarte, and Mr. George A Mackenzie
Written by Ved P. Gandhi, Liam P. Ebrill, George A. Mackenzie, Luis Mañas-Antón, Jitendra R. Modi, Somchai Richupan, Fernando Sanchez-Ugarte, and Parthasarathi Shome, this book contains 12 articles. It examines the relevance to developing countries of the tax policy recommendations of supply-side economists and attempts to delineate policy guidelines to ensure that fiscal management enhances rather than inhibits growth and efficiency in the wider economy.
Mr. Vito Tanzi, M. Zühtü Yücelik, Mr. Peter S. Griffith, and Mr. Carlos A. Aguirre
This study indentifies some of the taxation problems most frequently encountered by Fund member countries in sub-Saharan Africa and seeks solutions that may be useful to either the region as a whole or to groups of countries in the region.
International Monetary Fund. External Relations Dept.
This paper describes the need for a new framework for international resource transfers. The paper highlights that the only international deal that presently exists on resource transfers is enshrined in the acceptance by the rich nations of a target of 1 percent of gross national product, with 0.7 percent as official development assistance on fairly concessional terms. However, the acceptance of this target by rich nations was grudgingly slow, and the actual performance has been most disappointing.