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Taxation in Sub-Saharan Africa

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

DOI: http://dx.doi.org/10.5089/9781557750815.084

ISBN: 9781557750815

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

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...

Fiscal Reforms in Low-Income Countries

Fiscal Reforms in Low-Income Countries »

Series: Occasional Papers

Author(s): Benedict Clements , Liam Ebrill , Sanjeev Gupta , Anthony Pellechio , Jerald Schiff , George Abed , Ronald McMorran , and Marijn Verhoeven

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 31 March 1998

DOI: http://dx.doi.org/10.5089/9781557757173.084

ISBN: 9781557757173

Keywords: Developing countries, expenditure, tax administration, tax revenue, wage, expenditures

The reform of fiscal policies and institutions lies at the heart of structural adjustment in developing countries. Although the immediate aim of such reform is to reduce fiscal imbalances to achieve macroeconomic s...

STATISTICAL TABLES

STATISTICAL TABLES »

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 1. Selected Countries of Sub-Saharan Africa: Surface Area, Population, Per Capita Income, and Openness (Imports-Gross Domesti...

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...

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 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...

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 Like countries in other regions of the world, sub-Saharan African countries are using several tax instruments to collect revenue from domestic consumption....

V Taxation of the Agricultural Sector

V Taxation of the Agricultural 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 Agriculture is the most important economic sector in the majority of the countries in the sub-Saharan region (see Part II, Table 2). It is characterized by a preponderan...

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...