The VAT in practice equity, enforcement, and complexity
CC BY
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| Định dạng: | Sách |
| Ngôn ngữ: | English |
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Springer
2023
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| Truy cập trực tuyến: | https://link.springer.com/article/10.1007/s10797-022-09743-z https://dlib.phenikaa-uni.edu.vn/handle/PNK/7761 |
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oai:localhost:PNK-77612023-04-11T04:35:33Z The VAT in practice equity, enforcement, and complexity Giulia, Mascagni Roel, Dom Fabrizio, Santoro value-added tax VAT’s potential materialises CC BY The value-added tax (VAT) is meant to be an efficient and self-enforcing tax on consumption. Yet, being a rather sophisticated tax, the VAT can also be complex and costly to administer. By examining the case of Rwanda, this paper assesses the extent to which the VAT’s potential materialises in the context of a lower-income countries. Using a mixed-methods approach, which combines qualitative information from focus group discussions with the analysis of administrative and survey data, this paper makes two contributions. First, it documents reporting inconsistencies in VAT data, providing new evidence on how weak capacity prevents tax administrations in lower-income countries from reaping the full benefits of the VAT. 2023-04-11T04:35:33Z 2023-04-11T04:35:33Z 2023 Book https://link.springer.com/article/10.1007/s10797-022-09743-z https://dlib.phenikaa-uni.edu.vn/handle/PNK/7761 en application/pdf Springer |
| institution |
Digital Phenikaa |
| collection |
Digital Phenikaa |
| language |
English |
| topic |
value-added tax VAT’s potential materialises |
| spellingShingle |
value-added tax VAT’s potential materialises Giulia, Mascagni Roel, Dom Fabrizio, Santoro The VAT in practice equity, enforcement, and complexity |
| description |
CC BY |
| format |
Book |
| author |
Giulia, Mascagni Roel, Dom Fabrizio, Santoro |
| author_facet |
Giulia, Mascagni Roel, Dom Fabrizio, Santoro |
| author_sort |
Giulia, Mascagni |
| title |
The VAT in practice equity, enforcement, and complexity |
| title_short |
The VAT in practice equity, enforcement, and complexity |
| title_full |
The VAT in practice equity, enforcement, and complexity |
| title_fullStr |
The VAT in practice equity, enforcement, and complexity |
| title_full_unstemmed |
The VAT in practice equity, enforcement, and complexity |
| title_sort |
vat in practice equity, enforcement, and complexity |
| publisher |
Springer |
| publishDate |
2023 |
| url |
https://link.springer.com/article/10.1007/s10797-022-09743-z https://dlib.phenikaa-uni.edu.vn/handle/PNK/7761 |
| _version_ |
1762909084058648576 |
| score |
8.88091 |