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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 11/17/2025, https://doi.org/10.5089/9781557750815.084

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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