01843cas a2200253 a 4500 AALejournalIMF000217 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451842135 1018-5941 BD-DhAAL BD-DhAAL Tadesse, Helaway. Presumptive Taxation in Sub-Saharan Africa : Experiences and Prospects / Helaway Tadesse, Gunther Taube. Washington, D.C. : International Monetary Fund, 1996. 1 online resource (49 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students 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. Mode of access: Internet Taube, Gunther. IMF Working Papers; Working Paper ; No. 1996/005 Full text available on IMF http://elibrary.imf.org/view/journals/001/1996/005/001.1996.issue-005-en.xml IMF e-Library