Series: IMF Working Papers
Author(s): Nisreen Farhan
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 September 2009
Keywords: S&;amp;#x00E3;o Tom&;amp;#x00E9; and Pr&;amp;#x00ED;ncipe, Tax revenue Potential, Optimal Taxation, tax revenue, tax system, tax potential
São Tomé and Príncipe is very open and highly depends on imports resulting in high indirect tax revenue. At the same time, the production and export base are very narrow, leaving the authorities with a small domest...