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Presumptive Taxation in Sub-Saharan Africa

Presumptive Taxation in Sub-Saharan Africa »

Source: Presumptive Taxation in Sub-Saharan Africa : Experiences and Prospects

Volume/Issue: 1996/5

Series: IMF Working Papers

Author(s): Helaway Tadesse , and Günther Taube

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 1996

ISBN: 9781451842135

Keywords: taxation, presumptive taxation, tax liability, tax authorities, tax evasion

Considering the need to broaden the tax base and to increase tax revenue in an efficient, equitable, and cost-effective manner, this paper analyzes presumptive taxation methods and their application in sub-Saharan...