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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

This study identifies some of the taxation problems most frequently encountered by Fund member countries in sub-Saharan Africa and seeks solutions that may be useful either to the r...

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

This study provides a general statistical framework for assessing the tax systems of the sub-Saharan African countries. It does not analyze the administrative and political reasons...

I Introduction: The Key Features of the PRGF

I Introduction: The Key Features of the PRGF »

Source: Is the PRGF Living Up to Expectations?

Series: Occasional Papers

Author(s): Benedict Clements , Gabriela Inchauste , Nita Thacker , Thomas Dorsey , Shamsuddin Tareq , Emanuele Baldacci , Sanjeev Gupta , and Mark Plant

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 26 September 2002

ISBN: 9781589061125

Keywords: conditionality, pem, poverty reduction, structural conditionality, public spending

The creation of the Poverty Reduction and Growth Facility (PRGF) in late 1999 represented the culmination of more than two years of internal and external reviews and IMF policy discussions on the assessment...

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

The tax systems of the countries of the sub-Saharan region differ in many ways. One of these differences—the relationship of tax revenue to GDP—is discussed in this section. Subsequ...

II Overview of the Study Sample and Methodology

II Overview of the Study Sample and Methodology »

Source: Is the PRGF Living Up to Expectations?

Series: Occasional Papers

Author(s): Benedict Clements , Gabriela Inchauste , Nita Thacker , Thomas Dorsey , Shamsuddin Tareq , Emanuele Baldacci , Sanjeev Gupta , and Mark Plant

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 26 September 2002

ISBN: 9781589061125

Keywords: conditionality, pem, poverty reduction, structural conditionality, public spending

In reviewing the implementation of the key features, the analysis focuses on the extent to which program design in PRGF-supported programs has been consistent with these goals. Because of the early stage of...

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 Key Features I and 2: Broad Ownership and Participation and Embedding the PRGF in the Overall Strategy for Growth and Poverty Reduction

III Key Features I and 2: Broad Ownership and Participation and Embedding the PRGF in the Overall Strategy for Growth and Poverty Reduction »

Source: Is the PRGF Living Up to Expectations?

Series: Occasional Papers

Author(s): Benedict Clements , Gabriela Inchauste , Nita Thacker , Thomas Dorsey , Shamsuddin Tareq , Emanuele Baldacci , Sanjeev Gupta , and Mark Plant

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 26 September 2002

ISBN: 9781589061125

Keywords: conditionality, pem, poverty reduction, structural conditionality, public spending

The interrelated key features 1 and 2 set out several aspects of the expected relationship between the PRGF-supported program and the PRSP. Specifically. PRGF-supported programs should be consistent with, an...

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...

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 Most countries in the region still rely heavily on the taxation of imports for revenue; this reliance reflects the inadequacies of other tax bases and the countries’ rel...

Is the PRGF Living Up to Expectations?

Is the PRGF Living Up to Expectations? »

Series: Occasional Papers

Author(s): Benedict Clements , Gabriela Inchauste , Nita Thacker , Thomas Dorsey , Shamsuddin Tareq , Emanuele Baldacci , Sanjeev Gupta , and Mark Plant

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 26 September 2002

DOI: http://dx.doi.org/10.5089/9781589061125.084

ISBN: 9781589061125

Keywords: conditionality, pem, poverty reduction, structural conditionality, public spending

In late 1999 the IMF established the Poverty Reduction and Growth Facility (PRGF) to integrate the objectives of poverty reduction and growth more fully into its operations for the poorest countries, and to base th...