Viability of Developing Legal Frameworks for Taxation in Developing Countries
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Date
2002-10
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Abstract
This paper examines the timely issue of taxation in developing countries, and critically assesses the conceptual framework of taxation in these countries, with a focus on taxation reform in Tanzania. Using the premise that resources mobilised through taxation must be done so in a democratic and transparent manner with the fulfilment of developmental needs as a priority, this paper examines the context and modalities of the Tanzanian tax system.
This paper examines the reforms in the Tanzanian tax structure in the context of the conceptual framework for the reforms that stem both from a legacy of patrimonial governance and the prescriptions of the structural adjustment programmes of the World Bank and the International Monetary Fund (IMF).
Description
https://www2.warwick.ac.uk/fac/soc/law/elj/lgd/2003_2/luoga/
Keywords
Development, Developing Countries, IMF, Markets, Structural Adjustment, Taxation, Tax Reforms, Tax Law, World Bank
Citation
Viability of Developing Legal Frameworks for Taxation in Developing Countries” IDS Taxation Seminar 28th – 29th October 2002, University of Sussex in the United Kingdom