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Periodical article Periodical article Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:The legal regime of public finance in the sudan: the legacy of Nimeiri
Author:Gordon, Carey
Periodical:Journal of African Law
Geographic term:Sudan
fiscal law
Abstract:Although Nimeiri is gone since April 1985, the issue of the retention of the policies and legal structures of his regime continues to dominate the political and economic scene of the Sudan. Focusing on public finance, this article summarizes earlier Sudanese legislation regulating decentralized government, and analyses the legal structure of Sudanese government as of the downfall of Nimeiri, as well as the basic structure of Sudanese tax laws. Next, a legal analysis of the functions of budgeting, taxation and expenditures is undertaken, reviewing the applicable legislation and regulations affecting the central, regional and local levels of government. App., notes, ref.