A comparison of four African manufacturers sales taxes and two retail sales taxes
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 Icelan...
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Institute for Development Studies, University of Nairobi
1977
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ftidsbrighton:oai:opendocs.ids.ac.uk:20.500.12413/673 2023-07-30T04:04:26+02:00 A comparison of four African manufacturers sales taxes and two retail sales taxes Due, John F. 1977 https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/673 https://hdl.handle.net/20.500.12413/673 en eng Institute for Development Studies, University of Nairobi Discussion Papers;251 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 https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/673 317270 http://creativecommons.org/licenses/by-nc-nd/3.0/ Institute for Development Studies, University of Nairobi Economic Development Finance Series paper (non-IDS) 1977 ftidsbrighton https://doi.org/20.500.12413/673 2023-07-15T18:31:38Z 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. Report Iceland Institute of Development Studies (IDS), Brighton: OpenDocs |
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Institute of Development Studies (IDS), Brighton: OpenDocs |
op_collection_id |
ftidsbrighton |
language |
English |
topic |
Economic Development Finance |
spellingShingle |
Economic Development Finance Due, John F. A comparison of four African manufacturers sales taxes and two retail sales taxes |
topic_facet |
Economic Development Finance |
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. |
format |
Report |
author |
Due, John F. |
author_facet |
Due, John F. |
author_sort |
Due, John F. |
title |
A comparison of four African manufacturers sales taxes and two retail sales taxes |
title_short |
A comparison of four African manufacturers sales taxes and two retail sales taxes |
title_full |
A comparison of four African manufacturers sales taxes and two retail sales taxes |
title_fullStr |
A comparison of four African manufacturers sales taxes and two retail sales taxes |
title_full_unstemmed |
A comparison of four African manufacturers sales taxes and two retail sales taxes |
title_sort |
comparison of four african manufacturers sales taxes and two retail sales taxes |
publisher |
Institute for Development Studies, University of Nairobi |
publishDate |
1977 |
url |
https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/673 https://hdl.handle.net/20.500.12413/673 |
genre |
Iceland |
genre_facet |
Iceland |
op_relation |
Discussion Papers;251 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 https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/673 317270 |
op_rights |
http://creativecommons.org/licenses/by-nc-nd/3.0/ Institute for Development Studies, University of Nairobi |
op_doi |
https://doi.org/20.500.12413/673 |
_version_ |
1772815878695419904 |