Tax Effort in Sub-Saharan Africa

Tax Effort in Sub-Saharan Africa
Author: Ms.Janet Gale Stotsky
Publisher: International Monetary Fund
Total Pages: 58
Release: 1997-09-01
Genre: Business & Economics
ISBN: 1451852940

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.

Taxing Africa

Taxing Africa
Author: Mick Moore
Publisher: Bloomsbury Publishing
Total Pages: 289
Release: 2018-07-15
Genre: Business & Economics
ISBN: 1783604557

Taxation has been seen as the domain of charisma-free accountants, lawyers and number crunchers – an unlikely place to encounter big societal questions about democracy, equity or good governance. Yet it is exactly these issues that pervade conversations about taxation among policymakers, tax collectors, civil society activists, journalists and foreign aid donors in Africa today. Tax has become viewed as central to African development. Written by leading international experts, Taxing Africa offers a cutting-edge analysis on all aspects of the continent's tax regime, displaying the crucial role such arrangements have on attempts to create social justice and push economic advancement. From tax evasion by multinational corporations and African elites to how ordinary people navigate complex webs of 'informal' local taxation, the book examines the potential for reform, and how space might be created for enabling locally-led strategies.

Presumptive Taxation in Sub-Saharan Africa

Presumptive Taxation in Sub-Saharan Africa
Author: Mr.Günther Taube
Publisher: International Monetary Fund
Total Pages: 50
Release: 1996
Genre: Business & Economics
ISBN:

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.

Tax Us If You Can

Tax Us If You Can
Author: Tax Justice Network-Africa
Publisher: Fahamu/Pambazuka
Total Pages: 95
Release: 2011-10-20
Genre: Business & Economics
ISBN: 0857490427

This short introduction to issues of tax justice explains the meaning and causes of tax injustice and offers options for a better future. Providing insight into the specific failures of Africa s tax systemand the associated problems of capital flight, tax evasion, tax avoidance, and tax competitionthis book explores the role of governments, parliaments, and taxpayers, and asks how stakeholders can help achieve tax justice. Arguing that tax revenues are essential for establishing independent states of free citizens, it demonstrates how the tax consensus promoted by multilateral agencies, such as the World Bank and the International Monetary Fund, has influenced tax policy in Africa and led to a reduction in government revenues in many countries. "

Property Tax in Africa

Property Tax in Africa
Author: Riël C. D. Franzsen
Publisher:
Total Pages: 484
Release: 2017
Genre: Property tax
ISBN: 9781558443631

"Overview of property tax systems across Africa. Reviews of salient features for 29 countries and four regions (Anglophone, Francophone, Lusophone, North African countries). Chapters offer in-depth discussion of key policy issues (tax base, exemptions and other relief, and tax rate), administrative issues (valuation and assessment, billing, collection, enforcement), and the future of the property tax in Africa"--Provided by publisher.

The Politics of Domestic Resource Mobilization for Social Development

The Politics of Domestic Resource Mobilization for Social Development
Author: Katja Hujo
Publisher: Springer Nature
Total Pages: 470
Release: 2020-07-07
Genre: Business & Economics
ISBN: 3030375951

At a time when the development community is grappling with the challenge of raising the required investment—estimated in the trillions of dollars—for attainment of the Sustainable Development Goals (SDGs), countries’ mobilization of their own fiscal revenues is receiving increasing attention. This edited volume discusses the political and institutional contexts that enable poor countries to mobilize domestic resources for global commitments and national development priorities. It examines the processes and mechanisms that connect the politics of resource mobilization and demands for social provision; changes in state-citizen, state-business and donor-recipient relations associated with resource mobilization and allocation; and governance reforms that can lead to improved and sustainable public revenues and services. The volume is unique in putting a spotlight on the political drivers of domestic resource mobilization in a rapidly changing global environment and in different country contexts in Latin America, Asia and sub-Saharan Africa. It will appeal to a broad academic audience in the fields of economics, development studies and social policy, as well as practitioners, activists and policy makers.

Revenue Mobilization in Developing Countries

Revenue Mobilization in Developing Countries
Author: International Monetary Fund. Fiscal Affairs Dept.
Publisher: International Monetary Fund
Total Pages: 86
Release: 2011-08-03
Genre: Business & Economics
ISBN: 1498339247

The Fund has long played a lead role in supporting developing countries’ efforts to improve their revenue mobilization. This paper draws on that experience to review issues and good practice, and to assess prospects in this key area.

Unlocking Africa's Business Potential

Unlocking Africa's Business Potential
Author: Landry Signe
Publisher: Brookings Institution Press
Total Pages: 361
Release: 2020-04-07
Genre: Business & Economics
ISBN: 0815737394

Africa welcomes business investment and offers some of the world's highest returns and impacts Africa has tremendous economic potential and offers rewarding opportunities for global businesses looking for new markets and long-term investments with favorable returns. Africa has been one of the world's fastest-growing regions over the past decade, and by 2030 will be home to nearly 1.7 billion people and an estimated $6.7 trillion worth of consumer and business spending. Increased political stability in recent years and improving regional integration are making market access easier, and business expansion will generate jobs for women and youth, who represent the vast majority of the population. Current economic growth and poverty-alleviation efforts mean that more than 43 percent of the continent's people will reach middle- or upper-class status by 2030. Unlocking Africa's Business Potential examines business opportunities in the eight sectors with the highest potential returns on private investment—the same sectors that will foster economic growth and diversification, job creation, and improved general welfare. These sectors include: consumer markets, agriculture and agriprocessing, information and communication technology, manufacturing, oil and gas, tourism, banking, and infrastructure and construction. The book's analysis of these sectors is based on case studies that identify specific opportunities for investment and growth, along with long-term market projections to inform decision-making. The book identifies potential risks to business and offers mitigation strategies. It also provides policymakers with solutions to attract new business investments, including how to remove barriers to business and accelerate development of the private sector.

Administration and Taxation in Former Portuguese Africa

Administration and Taxation in Former Portuguese Africa
Author: Philip J. Havik
Publisher: Cambridge Scholars Publishing
Total Pages: 255
Release: 2015-06-18
Genre: Political Science
ISBN: 1443878936

This book addresses a notable gap in the knowledge of Portuguese colonial administration and the policies implemented in the main territories of its ""third"" African empire: Angola, Mozambique and Guinea. In recent years, the question of colonial taxation has become a topic in the academic debate on colonial empires and has led to a comparative, long-term focus on its impact in African societies. Given that former Portuguese colonies in Africa have been largely absent from this debate, this bo ...