TAX HISTORY

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Tax Collection in Malawi: an Administrative History, 1891-1972
(Boston University African Studies Center, 2015-12-15) Colin Baker
The document provides a comprehensive overview of the history of tax collection in Malawi from 1891 to 1972, detailing the evolution of taxation policies and their socio-political implications. It discusses the introduction of various tax forms, such as the hut tax and poll tax, and the administrative challenges faced in revenue collection, particularly during periods of political unrest. The analysis reveals the interplay between taxation, local governance, and the economic conditions of the population, highlighting shifts in tax rates and collection methods over time.
COUNTERACTING TAX EVASION IN MALAWI: AN ANALYSIS OF THE METHODS AND A QUEST FOR IMPROVEMENT
(2006-05-19) Chiumya, Chiza
The document discusses tax evasion, its definitions, and its implications for tax administration in Malawi. It emphasizes the need for effective countermeasures against tax evasion, highlighting the complexity of taxpayer behavior and the importance of understanding the factors influencing tax compliance. The conclusion calls for continuous review and enforcement of tax laws to mitigate the impact of tax evasion on national revenue.
Taxation in Africa
(1990) Abel Gwaindepi