Search Results

You are looking at 1 - 10 of 146 items :

  • Keyword: taxes x
Clear All Modify Search
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...

Trade and Trade Policies in Eastern and Southern Africa

Trade and Trade Policies in Eastern and Southern Africa »

Series: Occasional Papers

Author(s): Arvind Subramanian

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 September 2000

DOI: http://dx.doi.org/10.5089/9781557759429.084

ISBN: 9781557759429

Keywords: trade liberalization, monopoly, trade taxes, export taxes, export performance

Since the early 1990s, many countries in sub-Saharan Africa have made significant progress in opening their economies to external competition through trade and currency liberalization. This paper analyzes trade and...

Trade Reform and Regional Integration in Africa

Trade Reform and Regional Integration in Africa »

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 03 December 1998

DOI: http://dx.doi.org/10.5089/9781557757692.071

ISBN: 9781557757692

Keywords: trade liberalization, regional integration, trade reform, trade taxes, tariff rates

Edited by Zubair Iqbal and Mohsin Khan, this volume is a collection of papers given at a seminar on trade issues in Africa, conducted by the IMF nad the African Economic Research Consortium. It represents the views...

Guide sur la transparence des recettes des ressources naturelles

Guide sur la transparence des recettes des ressources naturelles »

Series: Manuals & Guides

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 24 November 2008

Language: French

DOI: http://dx.doi.org/10.5089/9781589067080.069

ISBN: 9781589067080

Keywords: fiscal policy, eiti, fiscal transparency, fiscal regime, resource-rich countries, revenue flows, fiscal activities, revenue management, taxation, tax administration

The Guide on Resource Revenue Transparency applies the principles of the revised IMF Code of Good Practices on Fiscal Transparency (‘the Code') to the unique set of transparency problems faced by countries that der...

Government Finance Statistics Yearbook, 2003

Government Finance Statistics Yearbook, 2003 »

Series: Government Finance Statistics

Author(s): International Monetary Fund. Statistics Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 02 April 2004

DOI: http://dx.doi.org/10.5089/9781589062696.043

ISBN: 9781589062696

Keywords: liabilities, taxes, loans, financial derivatives, financial assets, social security, financial corporations, interest, benefits, public debt

Detailed annual data for Fund member governments are supplied on revenue income by source (tax, lending, bonds, etc.), and expenditure by sector (defense, education, health, etc.) for all levels of government (nati...

Tax Effort in Sub-Saharan Africa

Tax Effort in Sub-Saharan Africa »

Source: Tax Effort in Sub-Saharan Africa

Volume/Issue: 1997/107

Series: IMF Working Papers

Author(s): Janet Stotsky , and Asegedech WoldeMariam

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 1997

ISBN: 9781451852943

Keywords: tax effort, tax share, tax revenue, taxable capacity, tax revenues

Many sub-Saharan African countries face difficulty in raising tax revenue for public purposes. This study uses panel data on 43 sub-Saharan African countries during 1990-95 to measure the determinants of the tax sh...

Fiscal Dimensions of Trade Policy*/

Fiscal Dimensions of Trade Policy*/ »

Source: Fiscal Dimensions of Trade Policy

Volume/Issue: 1988/43

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 May 1988

ISBN: 9781451974935

Keywords: trade taxes, export taxes, import taxes, domestic taxes, tariff structure

This paper assembles findings on the use of trade taxes, examines the main contributing factors, and reviews the fiscal aspects of trade policy as they relate to both efficiency and macroeconomic stabilization. It...

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...

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....

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

...