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Book chapter Book chapter Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:Regionalisation and the quest for revenue: Darfur Region
Author:Doornbos, P.ISNI
Book title:Perspectives on development in the Sudan
Year:1986
Pages:277-308
Language:English
Geographic term:Sudan
Subjects:federalism
revenue allocation
Abstract:The fiscal relationship between the central and regional governments in the Sudan envisaged in the 1980 Regional Government Act was not clearly laid down, but direct, indirect and local taxes were at least collected. The introduction of the Alms and Taxation Law of September 1984, which completely changed the collection of local and direct taxes, had, by February 1985, yielded a shortfall in tax revenue of over úS100 million, principally due to a dramatic reduction in tax rates and to the severe drought. The author discusses the situation in this respect in Darfur Region, amongst others estimating the amount of indirect taxes generated in Darfur Region in order to see if sharing in it might yield considerable revenue for its regional government, and considering the problem of smuggling in relation to an alternative form of taxing border trade. He concludes that it is uncertain what changes the introduction of the Alms and Taxation Law will cause with regard to local taxes and those direct, central taxes in which the regions share. Bibliogr.
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