government is responsible among other things for looking after the welfare and security needs of its people.it cannot however carry out these functions without the function from the public.of the many sources of finance available to government the imposition of income tax is the most common and obvious one
income tax is a direct tax imposed on the income earned by individuals and companies.it is the moral and social duty of every resident of a country who enjoys the social and economy welfare provided by the state to contribute something from his income in the form of tax to the state.this however does not apply to very low income earners
paying tax has been with us since biblical times.residents of a country have a duty to contribute their fair share to the state through taxation.the government also has the duty to use funds from taxation in an efficient and accountable manner
in addition to being a mechanism for raising revenge for public expenditure the tax system is also used by the government as an pursue and achieve several economic and social objectives such as the redistribution of income stimulation of economy growth and expansion of employment opportunities discouraging
HISTORY OF TAXATION IN BOTSWANA
In the late nineteenth century when the bores wanted to expand into their lands the Botswana asked Britain for help.this led to the creation of the British protectorate of Bechuanaland.few years later when British south Africa company threatened to overrun the country the Tswana chiefs khama of the bangwato tribe kgosi bathoeng of the bangwaketse tribe and kgosi sechele of bakwena tribe traveled to London to petition for support.Brittan responded by administering bechuanaland from 1895 until independence on 30 September 1966