Taxation In Sub Saharan Africa
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Tax Policy In Sub Saharan Africa
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Author : Zmarak Shalizi
language : en
Publisher: World Bank Publications
Release Date : 1988
Tax Policy In Sub Saharan Africa written by Zmarak Shalizi and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 1988 with Business & Economics categories.
Trade is an essential driver for sustained economic growth, and growth is necessary for poverty reduction. In Sub-Saharan Africa, where three-fourths of the poor live in rural areas, spurring growth and generating income and employment opportunities is critical for poverty reduction strategies. Seventy percent of the population lives in rural areas, where livelihoods are largely dependent on the production and export of raw agricultural commodities such as coffee, cocoa, and cotton, whose prices in real terms have been steadily declining over the past decades. The deterioration in the terms of trade resulted for Africa in a steady contraction of its share in global trade over the past 50 years. Diversification of agriculture into higher-value, non-traditional exports is seen today as a priority for most of these countries. Some African countries-in particular, Kenya, South Africa, Uganda, CÔte d'Ivoire, Senegal, and Zimbabwe-have managed to diversify their agricultural sector into non-traditional, high-value-added products such as cut flowers and plants, fresh and processed fruits and vegetables. To learn from these experiences and better assist other African countries in designing and implementing effective agricultural growth and diversification strategies, the World Bank has launched a comprehensive set of studies under the broad theme of "Agricultural Trade Facilitation and Non-Traditional Agricultural Export Development in Sub-Saharan Africa." This study provides an in-depth analysis of the current structure and dynamics of the European import market for flowers and fresh horticulture products. It aims to help client countries, industry stakeholders, and development partners to get a better understanding of these markets, and to assess the prospects and opportunities they offer for Sub-Saharan African exporters.
Presumptive Taxation In Sub Saharan Africa
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Author : Mr.Günther Taube
language : en
Publisher: International Monetary Fund
Release Date : 1996
Presumptive Taxation In Sub Saharan Africa written by Mr.Günther Taube and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with Business & Economics categories.
This paper analyses presumptive taxation methods and their application in Sub-Saharan Africa. Presumptive taxation involves simple techniques to capture domestic transactions and sources of income that frequently escapes conventional taxation.
Taxation In Sub Saharan Africa
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Author : Mr.Vito Tanzi
language : en
Publisher: International Monetary Fund
Release Date : 1981-10-31
Taxation In Sub Saharan Africa written by Mr.Vito Tanzi and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1981-10-31 with Business & Economics categories.
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.
Taxation In Sub Saharan Africa
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Author : V. Tanzi
language : en
Publisher:
Release Date : 1981
Taxation In Sub Saharan Africa written by V. Tanzi and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1981 with categories.
Tax Effort In Sub Saharan Africa
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Author : Ms.Janet Gale Stotsky
language : en
Publisher: International Monetary Fund
Release Date : 1997-09-01
Tax Effort In Sub Saharan Africa written by Ms.Janet Gale Stotsky and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997-09-01 with Business & Economics categories.
Many sub-Saharan African countries face difficulty in raising tax revenue for public purposes. This study uses panel data on 43 sub-Saharan African countries during 1990-95 to measure the determinants of the tax share in GDP and to construct a measure of tax effort. The analysis suggests that the countries with a relatively high tax share tend to have a relatively high index of tax effort, although these results are not uniform across the countries. The results can be used to provide guidance on to the proper mix of fiscal policy in the event of budgetary imbalance.
Tax Revenue In Sub Saharan Africa
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Author : Mr.Dhaneshwar Ghura
language : en
Publisher: International Monetary Fund
Release Date : 1998-09-01
Tax Revenue In Sub Saharan Africa written by Mr.Dhaneshwar Ghura and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998-09-01 with Business & Economics categories.
An analysis of data for 39 sub-Saharan African countries during 1985–96 indicates that the variations in tax revenue-GDP ratios within this group are influenced by economic policies and the level of corruption. Namely, these ratios rise with declining inflation, implementation of structural reforms, rising human capital (a proxy for the provision of public services by the government), and declining corruption. The paper confirms that the tax revenue ratio rises with income, and that elements of a country’s tax base (such as the share of agriculture in GDP and the degree of openness) influence tax revenue.
Taxation In Sub Saharan Africa
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Author : Carlos A. Aguirre
language : en
Publisher:
Release Date : 1983
Taxation In Sub Saharan Africa written by Carlos A. Aguirre and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1983 with categories.
The Cost And Benefits Of Tax Treaties With Investment Hubs Findings From Sub Saharan Africa
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Author : Sebastian Beer
language : en
Publisher: International Monetary Fund
Release Date : 2018-10-24
The Cost And Benefits Of Tax Treaties With Investment Hubs Findings From Sub Saharan Africa written by Sebastian Beer and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-10-24 with Business & Economics categories.
This paper investigates the costs and benefits of concluding double tax treaties with investment hubs. Based on a sample of 41 African economies from 1985–2015, the results suggest that signing treaties with investment hubs is not associated with additional investments; yet, these treaties tend to come with nonnegligible revenue losses. Building on a theoretical model, the paper investigates the role of treaty shopping in driving nominal investment flows and provides indirect evidence for its importance in the sample
Mobilizing Revenue In Sub Saharan Africa
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Author : Mr.Paulo Drummond
language : en
Publisher: International Monetary Fund
Release Date : 2012-05-01
Mobilizing Revenue In Sub Saharan Africa written by Mr.Paulo Drummond and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-05-01 with Business & Economics categories.
Mobilizing more revenue is a priority for sub-Saharan African (SSA) countries. Countries have to finance their development agendas, and weak revenue mobilization is the root cause of fiscal imbalances in several countries. This paper reviews the experience of low-income SSA countries in mobilizing revenue in recent decades, with two broad aims: identify empirical norms of how much and how fast countries have been able to mobilize more revenue and empirical determinants (panel estimates) of revenue mobilization. The paper finds that (i) the frequency distribution of changes in revenue ratios for SSA low-income countries (LICs) peaks at a pace of about 1⁄2-2 percentage points of GDP in the short-to-medium term and at a pace of about 2-31⁄2 percentage points of GDP over the longer term, and that (ii) almost all SSA-LICs managed to increase revenue ratios by more than 2 percentage points of GDP in the short-to-medium term, at least once in the last two decades. The sustainability of large increases in revenue ratios can be an issue, in particular for fragile countries. The panel estimates suggest that structural factors, such as per capita GDP, share of agriculture in GDP, inflation, degree of openness, and rents received from natural resources, are important determinants of tax revenue.
Resource Dependence And Fiscal Effort In Sub Saharan Africa
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Author : Mr.Alun H. Thomas
language : en
Publisher: International Monetary Fund
Release Date : 2013-08-28
Resource Dependence And Fiscal Effort In Sub Saharan Africa written by Mr.Alun H. Thomas and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-08-28 with Nature categories.
High natural resource prices in recent years have resulted in sizeable increases in fiscal revenue for many resource-exporting countries in sub-Saharan Africa. However, this revenue source is volatile, and arguably these countries should also rely on other forms of taxation to help fund public expenditure. This paper asks whether the availability of higher resource revenue in these countries has led to lower taxation effort of other revenue categories. The question is analyzed both in terms of the relationship between non-resource tax revenue and resource revenue, and between non-resource tax revenue and statutory tax rates. The paper finds evidence suggesting that nonresource revenue is negatively influenced by a higher resource revenue-to-GDP ratio. The lower take up of nonresource taxes in resource-rich countries is correlated with higher levels of corruption in these countries, suggesting weaker institutions affect nonresource revenue through incentives for tax evasion and/or large tax exemptions as argued in the literature.