| Abstract: | The aim of this paper is to analyze the revenue system of the CFA countries with respect to (1) the capacity of these countries to produce the revenue adequate to finance their ordinary budgets and to contribute to the financing of economic development; (2) the fairness in the distribution of the burden of certain existing taxes, an their impact on economic development as well as financial stability; and (3) provisions for accelerating the inflow of private capital and its allocation among the industries in the region. A detailed review of the tax structures of each of the CFA countries is not attempted, but rather a review of the general structure and sources of revenue in these countries collectively, illustrated by specific examples. This study is intended to complement the survey of their monetary system revently published in Staff Papers, vol. x (1963), pp. 345-96, under the title 'The CFA Franc System'. Tables; chart; summaries in french and spanish. |
AfricaBib 
Periodical article
Leiden University catalogue
WorldCat