The Resource Tax policy in Sub-Saharan Africa : a survey of issues for a number of countries

Tax policy in Sub-Saharan Africa : a survey of issues for a number of countries

Label
Tax policy in Sub-Saharan Africa : a survey of issues for a number of countries
Title
Tax policy in Sub-Saharan Africa : a survey of issues for a number of countries
Creator
Subject
Language
eng
Summary
This paper studies tax policies as currently pursued in a number of sub-Saharan African countries, against the backdrop of economic globalisation and reduced trade tax revenue. It tries to come up with answers to the following question: what are most effective and (economically) efficient ways to raise sufficient domestic (tax) revenues? To analyse this, first, a normative framework for the major individual domestic tax interventions - broad based and specific taxation of consumption and taxation of income, both at the personal and the corporate level - has been developed, based on a thorough review of the literature. This framework is subsequently used to assess the tax systems as found in fifteen sub-Saharan African countries. The analysis shows that there is much room for improvement in VAT systems (thresholds may be higher, the number of exemptions may be decreased) in corporate income tax systems (ending exemptions, streamlining depreciation allowances, aligning rates, scaling back tax incentives) as well as in excises and personal income tax systems. These improvements will enable raising more revenue, as well as a more efficient collection of taxes
http://library.link/vocab/creatorName
Volkerink, B
Geographic coverage
Africa
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Centre for Taxation and Public Governance, Working Paper Series
Series volume
no. 2009-01
http://library.link/vocab/subjectName
  • tax system
  • tax reform
  • tax policy
  • corporate income tax
  • VAT
  • individual income tax
  • excise duty
  • collection of tax
Label
Tax policy in Sub-Saharan Africa : a survey of issues for a number of countries
Publication
Extent
99 p.

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...