@incollection{, BE0DBF158F5BAA6ABC718B650160E665 , author={{Moses M.M.Daemane} and {Keneuoe AnaclettaMotsoene} and {NATIONAL UNIVERSITY OF LESOTHO}}, journal={{Global Journal of Human Social Sciences}}, journal={{GJHSS}}2249-460X0975-587X10.34257/GJHSS, address={Cambridge, United States}, publisher={Global Journals Organisation}154115 } @incollection{b0, , title={{A Student's guide}} , journal={{Taxation in Lesotho}} 1 , year={1994} , note={edition} } @book{b1, , title={{Dilemmas of Dependence in South Africa}} , author={{ JEBardill }} , year={1978} , publisher={West View Press} , address={London} } @book{b2, , title={{Lesotho: Dilemmas of Dependence in Southern Africa}} , author={{ JEBardill } and { JHCobbe }} , year={1985} , publisher={West view press} , address={London} } @book{b3, , title={{Bureau of statistics}} National Accounts. GOL: Lesotho, Maseru , year={1997} } @book{b4, , title={{Chiefdom Politics and Alien Law}} , author={{ SBBurman }} , year={1981} , publisher={The Macmillan Press LTD} , address={London} } @book{b5, , title={{Income tax in Lesotho: its impact}} , year={1992} , address={GOL:Maseru, Central Bank of Lesotho} Central bank of Lesotho. } @book{b6, , title={{Extractive resources and taxation}} , author={{ MGaffry }} , year={1967} , publisher={University of Wisconsin Press} , address={London} } @book{b7, , title={{Introduction of VAT in Lesotho}} , author={{ LMLephoto }} , year={2004} } @book{b8, , title={{Introduction of VAT in Lesotho}} , author={{ LMLephoto }} , year={2004} Central Bank of Lesotho } @incollection{b9, , booktitle={{Sales Tax. GOL: Maseru}} Lesotho , year={2006} } @book{b10, , title={{Sales Tax: A Discussion Paper. NUL: Roma}} , author={{ PMacheli }} , year={2002} } @book{b11, , title={{A Discussion: Sales Tax}} , author={{ PSMacheli }} , year={2002} , address={NUL, Roma} } @book{b12, , title={{nd. p) The Southern African Customs Union}} , author={{ MMayer } and { HZorienda }} Development Bank of Southern Africa: South Africa , note={A review of costs and benefits} } @book{b13, , title={{Lesotho Government Gazette: Extraordinary}} , author={{ MilitaryCouncil }} , year={March 1993} xxxviii } @book{b14, , title={{Marketing and policy: Development in}} , author={{ LNone }} , year={1988} , address={Lesotho, NUL:Roma} } @book{b15, , title={{Essays on Aspects of the Political Economy of Lesotho}} , author={{ NWPule } and { MThabane }} , year={2002} , publisher={Morija Printing Works} , address={Maseru} } @book{b16, , title={{Report of the commission appointed by the Secretary of State Dominion Affairs}} , year={January, 1935} } @book{b17, , author={{ PASamuelson }} , title={{Economics. MaGraw-Hill Book Company}} London , year={1989} } @book{b18, , title={{}} , author={{ FLSelialia }} , year={2002} , address={Lesotho. GOL: Maseru} } @book{b19, , title={{The Authority of His Majesty the King, Lesotho Government Gazette, Extraordinary}} , publisher={Government Notice} , year={1995} xli } @incollection{b20, , title={{The New Southern African Customs Union Agreement}} , journal={{Africa Region Working Paper Series}} 57 , year={June 2003} } @book{b21, , title={{Basutoland, cape town}} , author={{ ACThompson }} , year={1960} , publisher={Cape Town Press} RSA } @book{b22, , title={{Trade Multilateral Agreement, no.R.3914, South African Custom Union (SACU)}} , year={12 December, 1969} } @book{b23, , title={{Commerce a complete course}} , author={{ JBWororach }} , year={1997} , address={Salama publishers; Botswana} } @incollection{b24, , title={{Daemane and Keneuoe A. Mots'oene are lecturers in the department of Development Studies in the Faculty of Humanities at the}} , booktitle={{About the Authors: Moses M.M}} Roma Campus, Lesotho National University of Lesotho/NUL }