Functions
The tax structure is used to collect the revenues that the government utilizes in its programmes, and is a function of the historical experience of the country. As noted in Part I of this article, several of the taxes that make up the tax structure were enacted and implemented long before Guyana became independent. The tax structure is also a function of the structure of the economy. An economy with a bias towards foreign trade will most likely emphasize taxes 
that impact imports or exports. In Guyana imports make up about 62 per cent of the economy and as will be shown later bring in a meagre amount of revenue. This situation might be a result of the economic policy of the country, but it is a cause for alarm. In addition, the tax structure is a function of the trade and investment situation of the major trading partner of a country.
Table 1 below shows the trend in revenue collection in Guyana from 2006 to 2014.
