Title: | Le systeme fiscal du Benin et le sous-developpement |
Author: | Aguemon, Wehelmine A. |
Year: | 2018 |
Periodical: | KAS African Law Study Library (ISSN 2363-6262) |
Volume: | 5 |
Issue: | 2 |
Pages: | 241-257 |
Language: | English |
Geographic term: | Benin |
Subject: | law |
External link: | https://www.nomos-elibrary.de/index.php?doi=10.5771/2363-6262-2018-2-241 |
Abstract: | The tax system of benin is essentially declarative. it appears complex and dense because of the multiple rules that run it. these rules aren't understandable enough for the taxpayers. the tax system is relevant for the states especially for a third world country like benin due to the mobilization of the public incomes that it allows. |