A Guide to Taxation:: the tax system in formulation of anti-poverty strategies

This book is the author's first and aims to draw the attention of public authorities to the financing of development through taxation. It sets out potential avenues for a tax policy that takes into account strategies for combating poverty in developing countries. In this book, taxation is presented as the best tool available to public authorities for covering public expenditure. Better still, it is the instrument through which the redistribution of a nation's income and wealth is ensured, with a view to alleviating the tax burden on the poor. This book clearly unpacks the close relationship between 'Taxation' and 'Development', succinctly highlighting the weaknesses observed in traditional reliance on foreign aid. To this end, potential readers of the book-notably economists, lawyers, managers, researchers and students-will find the best alternative in the search for appropriate means to combat poverty.