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Journal Article | Jan 2020
Value Added Tax (VAT) has emerged as one of the main modes of raising tax revenue worldwide, but has significantly underperformed as a revenue source in African countries. To improve...
in World Development vol. 128
Report in External Series | 2018
Like governments in many other African countries, the Government of Tanzania has been striving to improve the effectiveness of its value added tax (VAT) regime by reducing tax evasion through...
Brighton: International Centre for Tax and Development (ICTD) (ICTD Working Paper no. 83) 28 p.
CMI Brief | 2015
Tax reforms are no longer the exclusive domain of the International Monetary Fund, external experts, and the Ministry of Finance. Increasingly, interest groups across Africa shape the tax agenda. Business...
Bergen: Chr. Michelsen Institute (CMI Brief vol. 14 no. 5) 4 p.
CMI Brief | 2015
Raising domestic tax revenues is a priority for most sub-Saharan African countries. But the tax bases in most African countries are undermined by widespread tax avoidance and evasion. A new...
Bergen: Chr. Michelsen Institute (CMI Brief vol. 14 no. 2) 4 p.
Report in External Series | 2015
Governments in developing countries are typically constrained by a limited fiscal capacity to finance the provision of essential public goods – a constraint that has been cited as one of...
(ICTD Working Paper no. 31)
U4 Brief | 2008
A recent and relatively successful anti-corruption strategy on value added tax refunds conducted in Bolivia, applied a process flow approach that appears to be powerful in preventing corruption in tax...
Bergen: Chr. Michelsen Institute (U4 Brief 2008:14) 8 p.