Revenue Administration in Sub-Saharan Africa - International Tax ...
Revenue Administration in Sub-Saharan Africa - International Tax ...
Revenue Administration in Sub-Saharan Africa - International Tax ...
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Annex 3: Detailed revenue tables for selected countriesSierra Leone<strong>Tax</strong> type<strong>Revenue</strong> collection (<strong>in</strong> percentage of GDP)2005 2006 2007 2008 2009Total revenue 11.87 11.76 10.81 11.36 11.74<strong>Tax</strong> on <strong>in</strong>come 3.26 3.27 2.94 3.36 3.31Personal <strong>in</strong>come tax 1.52 1.80 1.94 2.30 2.32PAYE 1.40 1.46 1.46 1.88 1.78Self-employment 0.12 0.34 0.48 0.42 0.54Corporate profit tax 1.74 1.47 1.00 1.06 0.99Domestic sales tax 0.31 0.29 0.25 0.25 0.21Excises 1.44 1.66 1.42 1.19 1.65Domestic 0.17 0.15 0.13 0.25 0.12Import – petroleum 1.27 1.51 1.28 0.95 1.53Customs (taxes on<strong>in</strong>ternational trade)4.98 4.67 4.54 4.79 4.64M<strong>in</strong><strong>in</strong>g revenues 0.29 0.35 0.37 0.32 0.31Other non-tax revenues 0.90 0.58 0.59 0.66 0.74Road user charges 0.68 0.94 0.69 0.79 0.87Source: IMFEthiopia<strong>Tax</strong> type2006/07 2007/08 2008/09Birr%contr.%ofGDPBirr%contr.% ofGDPBirr%contr.Total federal collections 14.2 100.0 8.3 19.3 100.0 7.8 23.6 100.0 6.7Income and profits taxes 2.6 18.7 1.5 3.8 19.6 1.5 5.4 22.9 1.5Personal <strong>in</strong>come taxes 0.6 3.9 0.3 0.8 4.1 0.3 1.0 4.3 0.3Corporate bus<strong>in</strong>essprofits tax1.7 12.3 1.0 2.6 13.5 1.1 3.8 16.1 1.1Other 0.3 2.4 0.2 0.4 2.1 0.2 0.6 2.5 0.2Excise taxes 1.5 10.3 0.9 1.9 9.7 0.8 2.5 10.5 0.7Domestic 0.6 4.3 0.4 0.8 4.3 0.3 1.1 4.5 0.3Imports 0.9 6.0 0.5 1.0 5.3 0.4 1.4 6.0 0.4VAT 5.9 41.8 3.5 7.3 38.0 3.0 9.0 38.2 2.5Domestic 2.4 16.9 1.4 3.2 16.8 1.3 4.8 20.3 1.4Imports 3.5 25.0 2.1 4.1 21.1 1.7 4.2 17.8 1.2Import duties 3.3 23.4 1.9 3.9 20.2 1.6 3.9 16.7 1.1Other (surtax & w/tax onimports)0.8 5.8 0.5 2.4 12.5 1.0 2.8 11.7 0.8Source: IMF%ofGDP117