| dc.creator | Due, John F | |
| dc.date | 2011-04-12T15:00:33Z | |
| dc.date | 2011-04-12T15:00:33Z | |
| dc.date | 1977 | |
| dc.date.accessioned | 2012-11-10T12:58:35Z | |
| dc.date.available | 2012-11-10T12:58:35Z | |
| dc.date.issued | 10-11-12 | |
| dc.identifier | Due, John F. (1977) A comparison of four African manufacturers sales taxes and two retail sales taxes. Discussion Paper 251, Nairobi: Institute for Development Studies, University of Nairobi | |
| dc.identifier | http://opendocs.ids.ac.uk/opendocs/handle/123456789/673 | |
| dc.identifier | 317270 | |
| dc.identifier.uri | http://erepository.uonbi.ac.ke:8080/handle/123456789/1947 | |
| dc.description | This paper presents information on manufacturers sales taxes in
four African countries — Kenya, Tanzania, Zambia and Ghana. Because there
are no retail sales taxes in tropical Africa, a comparison is made with
the retail sales taxes of two relatively small non-African countries —
Barbados and Iceland.
Topics discussed in this paper include the coverage of the taxes,
the rates, the revenue importance, the numbers of registered firms, the
administration and operation of the taxes, inspection and audit programmes
and the problem of delinquency. Finally, a number of merits and criticisms
of these taxes are pointed out.
A number of general conclusions are suggested from the inspection
of these six sales taxes. It is found that in a developing country a sales
tax can be a very significant revenue source and sales taxes at the manufacturing
level can function extremely well. A general problem has been the
failure to develop adequate audit programmes, and also the need for simplicity
in tax structure and operation has often been overlooked. There are serious
dangers in placing sales tax administration under the jurisdiction of customs
and excise departments because the personnel in these departments generally
lack the accounting knowledge necessary to effectively administer a sales tax.
Finally, it appears that the exemption of basic foods from sales tax has
effectively lessened possible complaints against the taxes on equity grounds. | |
| dc.language | en | |
| dc.publisher | Institute for Development Studies, University of Nairobi | |
| dc.relation | Discussion Papers;251 | |
| dc.rights | http://creativecommons.org/licenses/by-nc-nd/3.0/ | |
| dc.rights | Institute for Development Studies, University of Nairobi | |
| dc.subject | Economic Development | |
| dc.subject | Finance | |
| dc.title | A comparison of four African manufacturers sales taxes and two retail sales taxes | |
| dc.type | Series paper (non-IDS) | |
