Presumptive Taxation in Sub-Saharan Afric Experiences and Prospects

49 Pages Posted: 15 Feb 2006

See all articles by Gunther Taube

Gunther Taube

affiliation not provided to SSRN

Helaway Tadesse

International Monetary Fund (IMF)

Date Written: January 1996

Abstract

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 frequently escapes conventional taxation. Presumptive taxation methods could be used more intensively in sub-Saharan Africa, and presumptive taxes on imports, withholding schemes, and graduated business license fees are most effective in raising additional tax revenue in a way commensurate with efficiency, equity, and administrative expediency. Also, intensified presumptive taxation will need stronger institutional capacity in tax administration.

JEL Classification: E62, H21, H24, H25, H26, 055

Suggested Citation

Taube, Gunther and Tadesse, Helaway, Presumptive Taxation in Sub-Saharan Afric Experiences and Prospects (January 1996). IMF Working Paper No. 96/5, Available at SSRN: https://ssrn.com/abstract=882906

Gunther Taube (Contact Author)

affiliation not provided to SSRN

No Address Available

Helaway Tadesse

International Monetary Fund (IMF) ( email )

700 19th Street, N.W.
Washington, DC 20431
United States

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