Author : Sijbren Cnossen
Publisher :
Page : 366 pages
File Size : 39,11 MB
Release : 2019
Category : Business & Economics
ISBN : 0198844077
This book provides a comprehensive survey and analysis of VATs in Africa. It enables policymakers and students to examine Africa's VAT systems and to ascertain how it can be modernized to finance human and economic development.
Author : Richard E. Krever
Publisher : PULP
Page : 260 pages
File Size : 46,44 MB
Release : 2008
Category : Law in general. Comparative and uniform law. Jurisprudence
ISBN : 098026586X
Collection of articles reviewing the experience of the implementation of VAT in Africa. Besides analyses, the articles offer guidelines for reforming and improving both technical and administrative aspects of the tax. The several chapters consider design and structure of the VAT, VAT and specific factors, administrative aspects of VAT, Inter-jurisdictional and international aspects of VAT, and VAT and Francophone Africa.
Author : Mick Moore
Publisher : Bloomsbury Publishing
Page : 289 pages
File Size : 26,42 MB
Release : 2018-07-15
Category : Business & Economics
ISBN : 1783604557
Taxation has been seen as the domain of charisma-free accountants, lawyers and number crunchers – an unlikely place to encounter big societal questions about democracy, equity or good governance. Yet it is exactly these issues that pervade conversations about taxation among policymakers, tax collectors, civil society activists, journalists and foreign aid donors in Africa today. Tax has become viewed as central to African development. Written by leading international experts, Taxing Africa offers a cutting-edge analysis on all aspects of the continent's tax regime, displaying the crucial role such arrangements have on attempts to create social justice and push economic advancement. From tax evasion by multinational corporations and African elites to how ordinary people navigate complex webs of 'informal' local taxation, the book examines the potential for reform, and how space might be created for enabling locally-led strategies.
Author : Tax Justice Network-Africa
Publisher : Fahamu/Pambazuka
Page : 95 pages
File Size : 12,17 MB
Release : 2011-10-20
Category : Business & Economics
ISBN : 0857490427
This short introduction to issues of tax justice explains the meaning and causes of tax injustice and offers options for a better future. Providing insight into the specific failures of Africa s tax systemand the associated problems of capital flight, tax evasion, tax avoidance, and tax competitionthis book explores the role of governments, parliaments, and taxpayers, and asks how stakeholders can help achieve tax justice. Arguing that tax revenues are essential for establishing independent states of free citizens, it demonstrates how the tax consensus promoted by multilateral agencies, such as the World Bank and the International Monetary Fund, has influenced tax policy in Africa and led to a reduction in government revenues in many countries. "
Author : Mr.Günther Taube
Publisher : International Monetary Fund
Page : 50 pages
File Size : 28,23 MB
Release : 1996
Category : Business & Economics
ISBN :
This paper analyses presumptive taxation methods and their application in Sub-Saharan Africa. Presumptive taxation involves simple techniques to capture domestic transactions and sources of income that frequently escapes conventional taxation.
Author : Wilson Prichard
Publisher : Cambridge University Press
Page : 309 pages
File Size : 40,91 MB
Release : 2015-09-11
Category : Business & Economics
ISBN : 1107110866
This book captures the critical role of taxation in shaping government responsiveness and accountability in developing countries.
Author : Ms.Janet Gale Stotsky
Publisher : International Monetary Fund
Page : 58 pages
File Size : 36,77 MB
Release : 1997-09-01
Category : Business & Economics
ISBN : 1451852940
Many sub-Saharan African countries face difficulty in raising tax revenue for public purposes. This study uses panel data on 43 sub-Saharan African countries during 1990-95 to measure the determinants of the tax share in GDP and to construct a measure of tax effort. The analysis suggests that the countries with a relatively high tax share tend to have a relatively high index of tax effort, although these results are not uniform across the countries. The results can be used to provide guidance on to the proper mix of fiscal policy in the event of budgetary imbalance.
Author : Riël C. D. Franzsen
Publisher :
Page : 484 pages
File Size : 34,70 MB
Release : 2017
Category : Property tax
ISBN : 9781558443631
"Overview of property tax systems across Africa. Reviews of salient features for 29 countries and four regions (Anglophone, Francophone, Lusophone, North African countries). Chapters offer in-depth discussion of key policy issues (tax base, exemptions and other relief, and tax rate), administrative issues (valuation and assessment, billing, collection, enforcement), and the future of the property tax in Africa"--Provided by publisher.
Author : Mr.Alan A. Tait
Publisher : International Monetary Fund
Page : 468 pages
File Size : 12,30 MB
Release : 1988-06-15
Category : Business & Economics
ISBN : 9781557750129
This book, by Alan A. Tait, is an examination of VAT. It looks at problems and theoretical options and potential impacts, as well as detailing the practical aspects of implementing new tax structures. The author advances arguments for and against alternative policies and illustrates his study with international examples from Europe, Latin America, Asia, and the Pacific. He suggests that countries can learn from each other's experiencees with VAT.
Author : OECD
Publisher : Org. for Economic Cooperation & Development
Page : 0 pages
File Size : 34,3 MB
Release : 2017
Category : Intangible property
ISBN : 9789264272040
This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transactions, with a particular focus on trade in services and intangibles. Its aim is to minimise inconsistencies in the application of VAT in a cross-border context with a view to reducing uncertainty and risks of double taxation and unintended non-taxation in international trade. It also includes the recommended principles and mechanisms to address the challenges for the collection of VAT on crossborder sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project).
