Abstract: | There are two types of problems connected with the taxation of low incomes: 1. the determination of the rate structure suitable to the income level and economic structure, taking into account the effects of tax rates both on the supply curve of effort and on the goal of achieving equity in taxation, 2. the ability of the authorities to achieve effective tax administration, under the economic and social environment of less developed countries. The article covers only the direct taxes on low incomes, which in the context of African countries are referred to as personal taxes. Besides the economic structures of selected countries as they affect their ability to raise revenues are examined. Parts of the article: 1. Low incomes and economic structure - 2. African Personal Taxes a. Nature of A.P.T. - b. Administration - c. A.P.T. in selected countries (Tanzania - Northern Nigeria - Chad) - 3. Trends in revenue contribution - 4. Conclusion. Tables. Résumés en français et en espagnol. |