Tax to GDP ratio and gap to tax potential for sub-Saharan Africa, 2015
The 12.88% minimum threshold refers to the tax-to-GDP ratio to enable the state to perform some of its most important government functions, especially adequate spending on developmental programmes.
- Domestic resources
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Investments To End Poverty, 2018. Development Initiatives. Avialable at: http://devinit.org/wp-content/uploads/2018/12/Investments-to-End-Poverty-2018-Report.pdf