The Buoyancy and Elasticity of The Tanzanian Tax Structure, 1969/70 to 1980/81

In recent years, the share of government current services in developing countries has been increasing due to pressures for increased provision for social services. To keep pace with this trend, public revenues must grow at the same rate as public expenditures. The major sources of public revenue consist of: (1) internal borrowing from the public, (2) taxation, (3) borrowing from the banking system (credit creation), and (4) foreign loans and grants. In view of the problems inherent in these sources, the main obligation for obtaining additional revenue rests on taxation. One way of achieving this is through a buoyant or income elastic tax structure.

Name thesis:degree_name

Ph.D.

Level thesis:degree_level

Dissertation

Discipline thesis:degree_discipline

Economics

Grantor

University of Illinois at Urbana-Champaign

Year dc:date

2014

Author dc:creator

• Osoro, Nehemiah Eliakim

• Economics, Finance

Identifier

(UMI)AAI8600278

OAI identifier oai:identifier

oai:www.ideals.illinois.edu:2142/70768