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  <leader>00977nam a22001337a 4500</leader>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">Bah, Amadu S. Kidwingira, Sandra</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">Tax Competition in Africa</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">Nairobi:  </subfield>
    <subfield code="b">Tax Justice Network Africa, </subfield>
    <subfield code="c">2010.</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">28p.</subfield>
  </datafield>
  <datafield tag="520" ind1=" " ind2=" ">
    <subfield code="a">The theme of the issue is &#x2018;tax competition&#x2019; with a special focus on the West African region. The publication of the issue comes at a time when Sub Saharan African governments are prioritizing efforts to reform and develop their tax regulatory systems in order to enhance the full potentials of domestic resource mobilization. This is amidst strategic priorities by governments to fill the gap between targeted or desired investment needs and locallymobilized revenues for financing national and international human development targets.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Tax, Natural Resources, Infrastructure</subfield>
  </datafield>
  <datafield tag="856" ind1=" " ind2=" ">
    <subfield code="u">http://iffoadatabase.trustafrica.org/iff/africa_tax_spotlight-3rd_edition-tax_competition_in_africa.pdf</subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="c">CF</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">172</subfield>
    <subfield code="d">172</subfield>
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