Swaziland: Selected Issues and Statistical Appendix

International Monetary Fund

No 2000/113, IMF Staff Country Reports from International Monetary Fund

Abstract: In Swaziland, government tax revenue has remained broadly stable over the past decade at a level slightly below 30 percent of gross domestic product. The sources of tax revenue are heavily concentrated, with customs receipts based on a revenue-sharing arrangement under the Southern African Customs Union (SACU) alone contributing more than one-half of total tax revenue, and company and personal income taxes (some 30 percent of tax revenue) and sales tax receipts (another 13 percent) accounting for the bulk of the remainder.

Keywords: ISCR; CR; income tax; provisional tax; taxable income; gross domestic product; sales tax; tax revenue; private sector; fiscal year; Income; Income and capital gains taxes; Agricultural commodities; HIV and AIDS; Africa; Southern Africa (search for similar items in EconPapers)
Pages: 70
Date: 2000-09-06
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