Browsing Research Articles (Taxation) by Subject "Value added tax (VAT)"

Browsing Research Articles (Taxation) by Subject "Value added tax (VAT)"

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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, ...
  • 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 ...
  • The development and testing of a diagnostic tool for assessing VAT compliance costs : pilot study findings 
    Highfield, Richard; Evans, Christopher Charles; Walpole, Michael (University of New South Wales, 2019)
    This article presents the findings of a pilot research project designed to evaluate the merits of a prototype diagnostic tool for gauging the nature and likely overall incidence of value added tax (VAT) compliance costs ...
  • The revenue productivity of India's subnational VAT 
    Sen, Astha; Wallace, Sally (National Tax Association, 2022-12)
    Skepticism exists regarding the revenue potential of a subnational value-added tax (VAT). India is one of only three countries to embrace a subnational VAT, and it did so between 2003 and 2008. We analyze the impact of ...
  • To register or not to register for value-added tax? How tax rate changes can influence the decisions of small businesses in South Africa 
    Schoeman, Anculien; Evans, Christopher Charles; Du Preez, Hanneke (Emerald, 2022-07)
    PURPOSE : Correct registration for the value-added tax (VAT) is a key aspect of tax compliance; it is vital in ensuring adequate tax revenue collection in all countries but particularly in developing countries such as South ...
  • The VAT compliance burden in the UK : a comparative assessment 
    Zu, Yige; Evans, Christopher Charles; Krever, Richard (Sweet and Maxwell, 2020)
    This article explores the compliance burden imposed by the value added tax (VAT), which has traditionally been recognised as one of the more onerous taxes so far as compliance by business taxpayers is concerned. It compares ...
  • VAT lottery incentives : an opportunity for South Africa? 
    Burger, Manda; Schoeman, Anculien (NISC Pty (Ltd) and Informa Limited (trading as Taylor & Francis Group), 2020)
    Some countries have introduced receipt-based tax lotteries (value-added tax (VAT) lotteries) in recent years in an effort to improve tax compliance. This acknowledges that the traditional method of tax compliance enforcement ...
  • VAT receipt lotteries : can they increase tax revenues in Sub-Saharan Africa? 
    Fjeldstad, Odd-Helge; Hellar, George; Mdee, Ephraim; Sjursen, Ingrid Hoem; Somville, Vincent (Chr. Michelsen Institute, 2021-09)
    Value Added Tax accounts for about a fourth of all tax revenues in Sub-Saharan Africa (SSA), but studies show that there is potential to collect substantially more revenues from the VAT in most countries in the region. ...