Taxation in Sub-Saharan Africa

Occasional Papers, October 31, 1981

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Taxation in Sub-Saharan Africa

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Bibliographic details

• Authors: Vito Tanzi, M. Zühtü Yücelik, Peter S. Griffith, Carlos A. Aguirre
• Published: October 31, 1981
• Series: Occasional Papers
• Volume: 1981
• Issue: 007
• Pages: 86
• DOI: https://doi.org/10.5089/9781557750815.084
• Stock No: S008EA0000000
• ISBN: 9781557750815
• ISSN: 0251-6365

Overview

• Title: Taxation in Sub-Saharan Africa
• Authors: Vito Tanzi, M. Zühtü Yücelik, Peter S. Griffith, Carlos A. Aguirre
• Publication date: October 31, 1981
• Series: Occasional Paper No. 1981/007
• Issue: 007
• 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.

Scope and objectives

• Primary objective: Identify taxation problems most frequently encountered by Fund member countries in sub-Saharan Africa.
• Secondary objective: Seek solutions that may be useful to either the region as a whole or to groups of countries in the region.

Major themes and substantive focus

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

Keywords and policy-relevant topics

• 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