{
  "title": "Taxation in Sub-Saharan Africa",
  "publication": "Occasional Papers, October 31, 1981",
  "sourceUrl": "https://www.imf.org/en/publications/occasional-papers/issues/2016/12/30/taxation-in-sub-saharan-africa-14973",
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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.",
  "sections": [
    {
      "heading": "Overview",
      "content": "- Title: Taxation in Sub-Saharan Africa\n- Authors: Vito Tanzi, M. Zühtü Yücelik, Peter S. Griffith, Carlos A. Aguirre\n- Publication date: October 31, 1981\n- Series: Occasional Paper No. 1981/007\n- Issue: 007\n- 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."
    },
    {
      "heading": "Scope and objectives",
      "content": "- Primary objective: Identify taxation problems most frequently encountered by Fund member countries in sub-Saharan Africa.\n- Secondary objective: Seek solutions that may be useful to either the region as a whole or to groups of countries in the region."
    },
    {
      "heading": "Major themes and substantive focus",
      "content": "- Expenditure\n- Income and capital gains taxes\n- Income tax systems\n- Public expenditure review\n- Revenue administration\n- Tax incentives\n- Taxes\n- Value-added tax"
    },
    {
      "heading": "Keywords and policy-relevant topics",
      "content": "- export duty\n- Global\n- import duty\n- Income and capital gains taxes\n- Income tax systems\n- OP\n- Public expenditure review\n- revenue side\n- structure of the economy\n- Sub-Saharan Africa\n- tax\n- tax department\n- tax handle\n- Tax incentives\n- tax instrument\n- tax ratio\n- taxation problem\n- Value-added tax\n\n---\n\n\nSource: https://www.imf.org/en/publications/occasional-papers/issues/2016/12/30/taxation-in-sub-saharan-africa-14973"
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    "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",
    "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.",
    "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.",
    "Expenditure",
    "Income and capital gains taxes",
    "Income tax systems",
    "Public expenditure review",
    "Revenue administration",
    "Tax incentives",
    "Taxes",
    "Value-added tax",
    "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"
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