Russian Abstract: В настоящей работе описаны основные правила, а также некоторые детали налогового режима, применимого к доходам некоммерческих организаций и донорским...

Given the dual role played by the Government as resource owner and tax collector in many sub - Saharan economies, it is important to separate"resource factor payments"from taxes through the use of different instruments. The instruments to be considered are: (1) a factor payment system that...