Taxing Africa

Author : Mick Moore,Wilson Prichard,Odd-Helge Fjeldstad
Publisher : Bloomsbury Publishing
Page : 289 pages
File Size : 49,5 Mb
Release : 2018-07-15
Category : Business & Economics
ISBN : 9781783604555

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Taxing Africa by Mick Moore,Wilson Prichard,Odd-Helge Fjeldstad Pdf

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.

Author : Mick Moore,Wilson Prichard,Odd-Helge Fjeldstad
Publisher : Zed Books Ltd.
Page : 306 pages
File Size : 54,8 Mb
Release : 2018-07-15
Category : Business & Economics
ISBN : 9781783604562

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Taxing Africa by Mick Moore,Wilson Prichard,Odd-Helge Fjeldstad Pdf

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.

Author : Riël C. D. Franzsen,William J. McCluskey
Publisher : Unknown
Page : 484 pages
File Size : 42,7 Mb
Release : 2017
Category : Property tax
ISBN : 1558443630

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Property Tax in Africa by Riël C. D. Franzsen,William J. McCluskey Pdf

"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.

Author : Wilson Prichard
Publisher : Cambridge University Press
Page : 309 pages
File Size : 43,9 Mb
Release : 2015-09-11
Category : Business & Economics
ISBN : 9781107110861

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Taxation, Responsiveness, and Accountability in Sub-Saharan Africa by Wilson Prichard Pdf

This book captures the critical role of taxation in shaping government responsiveness and accountability in developing countries.

Author : Caren Grown,Imraan Valodia
Publisher : IDRC
Page : 349 pages
File Size : 52,8 Mb
Release : 2010
Category : Business & Economics
ISBN : 9780415568227

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Taxation and Gender Equity by Caren Grown,Imraan Valodia Pdf

Around the world, there are concerns that many tax codes are biased against women, and that contemporary tax reforms tend to increase the incidence of taxation on the poorest women while failing to generate enough revenue to fund the programs needed to improve these women's lives. Because taxes are the key source of revenue governments themselves raise, understanding the nature and composition of taxation and current tax reform efforts is key to reducing poverty, providing sufficient revenue for public expenditure, and achieving social justice. This is the first book to systematically examine gender and taxation within and across countries at different levels of development. It presents original research on the gender dimensions of personal income taxes, and value-added, excise, and fuel taxes in Argentina, Ghana, India, Mexico, Morocco, South Africa, Uganda and the United Kingdom. This book will be of interest to postgraduates and researchers studying Public Finance, International Economics, Development Studies, Gender Studies, and International Relations, among other disciplines.

Author : Leigh Gardner
Publisher : Oxford University Press
Page : 288 pages
File Size : 54,8 Mb
Release : 2012-10-04
Category : Business & Economics
ISBN : 9780199661527

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Taxing Colonial Africa by Leigh Gardner Pdf

Taxation was one of the most contentious aspects of British colonial rule in Africa, shaping relationships between Africans, colonial governments, and European settlers. This is the first detailed comparative study of both taxation and public spending in British colonies in Africa.

Author : Tax Justice Network-Africa
Publisher : Fahamu/Pambazuka
Page : 95 pages
File Size : 49,7 Mb
Release : 2011-10-20
Category : Business & Economics
ISBN : 9780857490421

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Tax Us If You Can by Tax Justice Network-Africa Pdf

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. "

Author : Zmarak Shalizi,Lyn Squire
Publisher : World Bank Publications
Page : 38 pages
File Size : 52,5 Mb
Release : 1988
Category : Business & Economics
ISBN : 0821311654

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Tax Policy in Sub-Saharan Africa by Zmarak Shalizi,Lyn Squire Pdf

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.

Author : Mr.Vito Tanzi,M. Zühtü Yücelik,Mr.Carlos A. Aguirre,Mr.Peter S. Griffith
Publisher : International Monetary Fund
Page : 84 pages
File Size : 43,5 Mb
Release : 1981-10-31
Category : Business & Economics
ISBN : 9781557750815

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Taxation in Sub-Saharan Africa by Mr.Vito Tanzi,M. Zühtü Yücelik,Mr.Carlos A. Aguirre,Mr.Peter S. Griffith Pdf

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.

Author : Mr.Günther Taube,Mr.Helaway Tadesse
Publisher : International Monetary Fund
Page : 50 pages
File Size : 43,7 Mb
Release : 1996
Category : Business & Economics
ISBN : UCSD:31822021344833

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Presumptive Taxation in Sub-Saharan Africa by Mr.Günther Taube,Mr.Helaway Tadesse Pdf

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.

Author : Deborah Brautigam,Odd-Helge Fjeldstad,Mick Moore
Publisher : Cambridge University Press
Page : 261 pages
File Size : 51,5 Mb
Release : 2008-01-10
Category : Political Science
ISBN : 9781139469258

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Taxation and State-Building in Developing Countries by Deborah Brautigam,Odd-Helge Fjeldstad,Mick Moore Pdf

There is a widespread concern that, in some parts of the world, governments are unable to exercise effective authority. When governments fail, more sinister forces thrive: warlords, arms smugglers, narcotics enterprises, kidnap gangs, terrorist networks, armed militias. Why do governments fail? This book explores an old idea that has returned to prominence: that authority, effectiveness, accountability and responsiveness is closely related to the ways in which governments are financed. It matters that governments tax their citizens rather than live from oil revenues and foreign aid, and it matters how they tax them. Taxation stimulates demands for representation, and an effective revenue authority is the central pillar of state capacity. Using case studies from Africa, Asia, Eastern Europe and Latin America, this book presents and evaluates these arguments, updates theories derived from European history in the light of conditions in contemporary poorer countries, and draws conclusions for policy-makers.

Author : Waris, Attiya
Publisher : Langaa RPCIG
Page : 214 pages
File Size : 43,5 Mb
Release : 2019-11-12
Category : Business & Economics
ISBN : 9789956551491

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Financing Africa by Waris, Attiya Pdf

Financing Africa’s development requires ingenuity, discipline, and an understanding of fiscal systems – the entirety of government revenues and expenditures, including taxation and debt. This book makes fascinating what might seem at first glance complex. It describes diverse approaches that have been adjusted to local circumstances across the continent and reflects on the push to unite and harmonise toward African union. Africa is rich, yet resources are lost through loopholes in fiscal systems. Financial resources come from the people, are not unlimited, and do not come easily or without cost. Africans must therefore cherish these resources and use them in nation-building and national and regional development. Efficient, effective, transparent and accountable fiscal systems that are fair and just will go a long way toward financing Africa’s development. Using examples from all of Africa’s 54 countries, the book makes fiscal matters real and understandable for people, no matter their field. It demonstrates the importance of fiscal law and policy for development and the impact it has on individuals, communities, nations, regional groupings, and the continent.

Author : Milton C. Taylor
Publisher : Unknown
Page : 576 pages
File Size : 51,7 Mb
Release : 1970
Category : Africa
ISBN : UCAL:B3358938

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Taxation for African Economic Development by Milton C. Taylor Pdf

Author : Ms.Janet Gale Stotsky,Ms.Asegedech WoldeMariam
Publisher : International Monetary Fund
Page : 58 pages
File Size : 51,9 Mb
Release : 1997-09-01
Category : Business & Economics
ISBN : 9781451852943

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Tax Effort in Sub-Saharan Africa by Ms.Janet Gale Stotsky,Ms.Asegedech WoldeMariam Pdf

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.

Author : Edited by Chris Evans, Riël Franzsen, Elizabeth (Lilla) Stack
Publisher : Pretoria University Law Press
Page : 371 pages
File Size : 53,8 Mb
Release : 2019-01-01
Category : Law
ISBN : 9781920538965

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Tax simplification - An African Perspective Edited by Chris Evans, Riël Franzsen, Elizabeth (Lilla) Stack 2019 by Edited by Chris Evans, Riël Franzsen, Elizabeth (Lilla) Stack Pdf

Tax simplification - An African Perspective Edited by Chris Evans, Riël Franzsen, Elizabeth (Lilla) Stack 2019 ISBN: 978-1-920538-96-5 Pages: 347 Print version: Available Electronic version: Free PDF available About the publication Why are tax systems so complex and what are the causes and consequences of such complexity? The simplification of tax systems is one of the most important issues faced today in worldwide efforts to modernise and strengthen government finance and revenue raising capacities. Nowhere is it more important than throughout the rapidly emerging economies of the dynamic African region. This volume brings together contributions in this field from a conference held in South Africa in October 2018 and provides a unique synthesis of knowledge and understanding gained from the specialist expertise and diverse backgrounds brought to the tax simplification debate by those authors. Featured topics include: Taxpayers’ rights to simplicity The African experience of tax simplification Simplification trends among small and medium sized entities Pension tax simplification Sources of complexity in value added taxation Simplification of recurrent property taxes Complexity and approaches to international taxation Complexity and taxation of multinational enterprises Lessons from overseas. The analysis of these topics includes timely and relevant perspectives from the experience in other jurisdictions including Australia, Canada, New Zealand, the United Kingdom and the United States. The volume will be an essential reference for researchers and others interested in the field from academia, government, legal and accounting practice and public policy organisations in African and other countries worldwide.Table of Contents Preface Foreword – Tax Simplification in the United Kingdom: Some Personal Reflections John Whiting Contributors Introduction Elizabeth (Lilla) Stack, Chris Evans and Riël Franzsen Tax Complexity and Tax Simplification: A Critical Review of Concepts and Issues Binh Tran-Nam, Annet Wanyana Oguttu and Kyle Mandy The Taxpayers’ Right to Tax Simplicity in South Africa and the United States Carika Fritz and Nina E Olson The Role of the Office of Tax Simplification in the United Kingdom and Lessons for Other Countries Yige Zu and Lynne Oats An Analysis of the Tax Simplification Initiatives for Pension Provision in the United Kingdom and South Africa Bernadene de Clercq, Andy Lymer and Chris Axelson Simplification Lessons from New Zealand Adrian Sawyer, Marina Bornman and Greg Smith Legal Uncertainty in the South African VAT Marius van Oordt and Richard Krever Simplifying Recurrent Property Taxes in Africa Riël Franzsen, Abdallah Ali-Nakyea and Adams Tommy Statutory and Effective Complexity for Individual Taxpayers in South Africa Sharon Smulders, Karen Stark and Deborah Tickle Small and Micro Businesses: Case Studies on the Complexity of ‘Simplified’ Schemes Heinrich Dixon, Judith Freedman and Wollela Abehodie Yesegat Tax Complexity for Multinational Corporations in South Africa – Evidence from a Global Survey Thomas Hoppe, Reyhaneh Safaei, Amanda Singleton and Caren Sureth-Sloane International Tax Simplification in South Africa through Managing Substantive Complexity and Improving Drafting Efficiency Jinyan Li and Teresa Pidduck Bibliography Index