Taxation in Niger: Problems and Proposals
نویسنده
چکیده
The tax structure in Niger depends heavily on uranium mining and the rest of the formal sector. The slump in uranium prices has reduced tax revenues to 9% of GNP, which is not enough to finance an adequate level of public services. In this paper, tax reforms are considered which will raise more revenue while respecting criteria of equity, efficiency, and growth. The reforms mostly involve extending taxation into the informal sector, such as using external indicators of income in the administration of the income tax, and making greater use of taxes on buildings and motor vehicles.
منابع مشابه
The global context for public health nutrition taxation.
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