The Resource A comparative analysis of VAT/GST design in Ethiopia, Kenya and New Zealand

A comparative analysis of VAT/GST design in Ethiopia, Kenya and New Zealand

Label
A comparative analysis of VAT/GST design in Ethiopia, Kenya and New Zealand
Title
A comparative analysis of VAT/GST design in Ethiopia, Kenya and New Zealand
Creator
Subject
Language
eng
Summary
Good value-added tax (VAT) or goods and services tax (GST) design, coupled with effective administration, is critical for the success of the tax and achieving the policy objectives of a government at large. This article examines the key features in the design of the Ethiopian and Kenyan VAT/GST. To this end, in the context of good policy design, a comparative analysis of VAT/GST designs in Ethiopia, Kenya and New Zealand is undertaken. The article suggests that Ethiopia and Kenya can learn from the experiences of New Zealand, and of each other, with respect to registration threshold, rate, exemptions, and accounting and reporting
Citation source
In: New Zealand journal of taxation law and policy. - Wellington. - Vol. 14 (2008),
http://library.link/vocab/creatorName
Yesegat, W.A
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • GST
Label
A comparative analysis of VAT/GST design in Ethiopia, Kenya and New Zealand
Instantiates
Publication
Label
A comparative analysis of VAT/GST design in Ethiopia, Kenya and New Zealand
Publication

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