Report on a regional taxation workshop on improvement in tax administration Addis Ababa (Ethiopia) 26-29 March 1990
Author(s)/Corporate Author (s)United Nations. Economic Commission for Africa;
Association of African Tax Administrators;
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The pressing demand for increased government outlays for socio-economic development underscores the need to ascertain commensurate levels of public revenues to meet the demand. Apart from determining the appropriate levels and scope for additional revenues s attention ought to be relentlessly focused upon the efficiency of the tax system which is a crucial factor in the successful exploitation of a country's tax revenue potentials or base. A country's tax base is composed of wide range of economic activities. From some activities, it may be easy to collect tax revenues, yet from others it may be difficult to collect the tax revenue.