Text original - Anglès - while there is a common practice to levy income...

while there is a common practice to levy income taxesin low income developing countries, ecpect in a few countries they have not been important sources of revenue.In countries such as India, Nepal and Pakistan, the income tax provides less than 30 percent of total tax revenue. The relative importance of income taxation in the total tax structure of selected low and medium-income countries may be seen from table.