Browsing Taxation by Author "Sjursen, Ingrid Hoem Ingrid Hoem"

Browsing Taxation by Author "Sjursen, Ingrid Hoem Ingrid Hoem"

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  • Customers play an important role in shaping firms’ VAT compliance 
    Fjeldstad, Odd-Helge; Kagoma, Cecilia; Mdee, Ephraim; Sjursen, Ingrid Hoem Ingrid Hoem; Somville, Vincent (Mistra Center for Sustainable Markets, 2020)
    Value added tax (VAT) is one of the main modes of raising tax revenue worldwide but has significantly underperformed as a revenue collection tool in Africa. Non-compliance by taxpayers is a major challenge. This Misum ...