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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| Формат: | Журнал |
| Мова: | English |
| Опубліковано: |
Washington, D.C. :
International Monetary Fund,
1996.
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| Серія: | IMF Working Papers; Working Paper ;
No. 1996/005 |
| Онлайн доступ: | Full text available on IMF |