Presumptive Taxation in Sub-Saharan Africa : Experiences and Prospects /

Considering the need to broaden the tax base and to increase tax revenue in an efficient, equitable, and cost-effective manner, this paper analyzes presumptive taxation methods and their application in sub-Saharan Africa. Presumptive taxation involves simple techniques to capture income that frequen...

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Bibliographic Details
Main Author:	Tadesse, Helaway
Corporate Author:	International Monetary Fund
Other Authors:	Taube, Günther, 1959-, Taube, Günther
Format:	Book
Language:	English
Published:	Washington, D.C. : International Monetary Fund, 1996 Washington, D.C. : 1996
Series:	IMF Working Papers ; Working Paper No. 96/5 IMF Working Papers ; Working Paper no. 96/5 IMF Working Papers; Working Paper ; No. 1996/005 IMF eLibrary
Subjects:	Agricultural taxation Budget constraint Budget deficits Business income tax Capital expenditures Capital gains taxes Debt service Direct tax Direct taxation Direct taxes Distortionary taxation Domestic indirect taxes Fiscal affairs department Fiscal affairs Fiscal authority Fiscal deficits Fiscal dimensions of adjustment Fiscal documentation Fiscal imbalances Formal sector Government budget constraint Government budget Government budgets Government revenue Government spending High tax burdens High tax rates Import taxes Income tax purposes Income tax system Income taxes Indirect taxes International tax Lump-sum tax Lump-sum taxes Personal income taxes Personal taxes Poll taxes Potential taxpayers Presumptive taxation Presumptive taxes Property taxes Public finance Revenue collection Structural adjustment Tax administration costs Tax administration Tax administrations Tax administrators Tax advisors Tax assessment Tax assessments Tax authorities Tax authority Tax base Tax bases Tax breaks Tax burdens Tax collection Tax compliance Tax credits Tax evasion Tax farming Tax income Tax inspectors Tax instrument Tax instruments Tax liabilities Tax liability Tax obligations Tax officials Tax payment Tax payments Tax policy reform Tax policy reforms Tax policy Tax purposes Tax rates Tax receipts Tax reform Tax return Tax returns Tax revenue Tax revenues Tax structure Tax system Tax systems Taxable activities Taxable business income Taxable income Taxation of land Taxation Taxpayer compliance Taxpayer identification numbers Taxpayer identification Taxpayer registration Theory of taxation Trade taxes Business Taxes and Subsidies Economywide Country Studies: Africa Efficiency Fiscal Policy Income and capital gains taxes Income tax systems Income tax Income Macroeconomics National accounts Optimal Taxation Personal Income and Other Nonbusiness Taxes and Subsidies Personal Income, Wealth, and Their Distributions Personal income Presumptive tax Public finance & taxation Revenue administration Tax Evasion and Avoidance Tax administration and procedure Tax administration core functions Taxation, Subsidies, and Revenue: General Taxes Burkina Faso Cameroon Central African Republic Comoros Congo, Democratic Republic of the Equatorial Guinea Ethiopia Ghana Guinea

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Presumptive Taxation in Sub-Saharan Africa : Experiences and Prospects /

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