Cover Image

The VAT in practice equity, enforcement, and complexity

CC BY

Saved in:
Bibliographic Details
Main Authors: Giulia, Mascagni, Roel, Dom, Fabrizio, Santoro
Format: Book
Language:English
Published: Springer 2023
Subjects:
value-added tax
VAT’s potential materialises
Online Access:https://link.springer.com/article/10.1007/s10797-022-09743-z
https://dlib.phenikaa-uni.edu.vn/handle/PNK/7761
Tags: Add Tag
No Tags, Be the first to tag this record!
id oai:localhost:PNK-7761
record_format dspace
spelling 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 8.891145

Similar Items