Modernizing VATs in Africa

ISBN: 9780198844075 出版年：2019 页码：366 Cnossen, Sijbren Oxford University Press

- An indispensable guide to understanding how VAT works in Africa - Surveys the various VAT systems in Africa, including the treatment of various economic sectors and the sales taxes of countries without VAT - Analyses VAT's revenue productivity, incidence, and role in regional economic communities - Enables readers to engage in informed debates about the design, economics, and potential reform of VATs and how this can enable human and economic development.