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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...

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...

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...

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....