Modernizing VATs in Africa

Modernizing VATs in Africa

Cnossen, Sijbren

Oxford University Press

07/2019

366

Dura

Inglês

9780198844075

15 a 20 dias

684

Descrição não disponível.
1: Why VAT?
2: What Is VAT?
3: Other Broad-Based Consumption Taxes
4: Overview of VATs in Africa
5: Countries without VAT
6: Revenue Performance
7: VAT Incidence and Rate Structure
8: Economic Integration and Tax Coordination in Regional Economic Communities
9: Exemptions and Exclusions: the Achilles Heel of VAT
10: Non-Standard Exemptions and Zero Rates
11: Governments and Activities in the Public Interest
12: Immovable Property
13: Financial Services
14: Insurance
15: Lotteries and Gambling
16: Small Businesses and Farmers
17: Basic Administrative Processes
18: Agenda for VAT Modernization
Appendices
A: Africa: VAT Treatment of Essential Goods and Services, 2018
B: Africa: VAT and Excise Tax Treatment of Selected Goods and Services, 2018
C: Africa: Sales Taxes and Excise Systems in Non-VAT Countries, 2018
D: Africa: Basic Economic and Institutional Indicators in VAT Countries, 2016
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