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 ...