Browsing Research Articles (Taxation) by Subject "Penalty"

Browsing Research Articles (Taxation) by Subject "Penalty"

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  • The customer is king : evidence on VAT compliance in Tanzania 
    Fjeldstad, Odd-Helge; Kagoma, Cecilia; Mdee, Ephraim; Sjursen, Ingrid Hoem; Somville, Vincent (Elsevier, 2020-04)
    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 a combination of measures, ...