Taxation and economic development : first technical conference of the association of African tax administrators

Abstract

The tax system has often been identified as one powerful instrument available to government to move the economy from that sorry state of under develops, to a distinctly happier position that invariably characterize the final year of a development plan. The link between taxation and economic development as the title of this paper implies is the link between a universally desired end and a form of government action widely believed to be a means to that end.