Taxation in Sub-Saharan Africa

By Vito Tanzi, M. Zühtü Yücelik, Peter S. Griffith, Carlos A. Aguirre

October 31, 1981

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Vito Tanzi, M. Zühtü Yücelik, Peter S. Griffith, and Carlos A. Aguirre Taxation in Sub-Saharan Africa, (USA: International Monetary Fund, 1981) accessed December 26, 2024

Summary

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 countries in the region.

Subject: Expenditure, Income and capital gains taxes, Income tax systems, Public expenditure review, Revenue administration, Tax incentives, Taxes, Value-added tax

Keywords: Export duty, Global, Import duty, Income and capital gains taxes, Income tax systems, OP, Public expenditure review, Revenue side, Structure of the economy, Sub-Saharan Africa, Tax, Tax department, Tax handle, Tax incentives, Tax instrument, Tax ratio, Taxation problem, Value-added tax

Publication Details

Pages:

86
Volume:

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DOI:

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Issue:

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Series:

Occasional Paper No. 1981/007
Stock No:

S008EA0000000
ISBN:

9781557750815
ISSN:

0251-6365

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