The Resource Mobilizing VAT revenues in African countries

Mobilizing VAT revenues in African countries

Label
Mobilizing VAT revenues in African countries
Title
Mobilizing VAT revenues in African countries
Creator
Subject
Language
eng
Summary
Several African countries have to increase their tax revenues to finance human and economic development. General consumption taxes, such as VATs, are the preferred instrument for doing so, because they are less detrimental to growth than income taxes. To enable their use, VAT design has to be improved. Currently, many VATs are so riddled with exemptions and zero rates on domestic goods that they resemble extended excise tax systems, while the standard rate is mainly confined to luxury goods. VAT base broadening would not only increase revenue but also reduce the economic distortions and administrative complexities of most taxes
Citation source
In: International tax and public finance. - New York. - Vol. 22 (2015), no. 6 ; p. 1077-1108
http://library.link/vocab/creatorName
Cnossen, S
Geographic coverage
Africa
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • tax revenues
  • collection of tax
  • developing countries
Label
Mobilizing VAT revenues in African countries
Instantiates
Publication
Label
Mobilizing VAT revenues in African countries
Publication

Library Locations

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      52.3736660 4.9336932
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