Taxation in Sub-Saharan Africa

Vito Tanzi, M. Yücelik, Peter Griffith and Carlos Aguirre

No 1981/007, IMF Occasional Papers from International Monetary Fund

Abstract: 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.

Keywords: OP; tax; import duty; tax ratio; export duty; tax handle; structure of the economy; taxation problem; tax department; Income and capital gains taxes; Income tax systems; Value-added tax; Public expenditure review; Sub-Saharan Africa; Global; revenue side; tax instrument; Tax incentives (search for similar items in EconPapers)
Pages: 86
Date: 1981-10-31
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