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Periodical article | Leiden University catalogue | WorldCat |
Title: | Observations on the 1969 Zambian budget and the administrative constraint on further tax reform |
Author: | Harvey, C.R.M. |
Year: | 1969 |
Periodical: | Zambia Law Journal |
Volume: | 1 |
Issue: | 2 |
Pages: | 37-43 |
Language: | English |
Geographic term: | Zambia |
Subjects: | national budget taxation |
Abstract: | In African countries the shortage of tax administrative personnel is frequently acute; in addition the need for widening the tax base, especially in direct taxation of incomes, is often equally acute. There is no escaping that this widening requires more administration, unless it is accompanied by drastic simplification of the system. The tax changes introduced in the 1969 Zambian budget attempted to simplify the system, but not enough to avoid a large increase in work which will greatly reduce the efficiency of the system. The article discusses only the personal income tax. Parts: Introduction - the 1969 budget changes in income tax - effects of income tax changes - some proposed simplifications - conclusion. Tables. |