The Resource African countries without VAT

African countries without VAT

Label
African countries without VAT
Title
African countries without VAT
Creator
Subject
Language
eng
Summary
This article provides an overview and evaluation of the sales tax systems in the nine countries on the African continent that do not yet have a VAT. Following a discussion of the characteristics of a best-practice VAT, the author provides an overview of the sales tax systems in these countries and analyses the distortions, valuation problems and definitional issues caused by the systems. The author argues that a broad-based VAT is the preferred choice. Recently, Egypt adopted a VAT, but countries such as Angola, Liberia and Nigeria still have a long way to go
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 28 (2017), no. 1 ; p. 9-19
http://library.link/vocab/creatorName
Cnossen, S
Geographic coverage
Africa
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • sales tax
  • consumption tax
  • GST
  • turnover tax
  • tax system
Label
African countries without VAT
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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