VAT receipt lotteries : can they increase tax revenues in Sub-Saharan Africa?
| dc.contributor.author | Fjeldstad, Odd-Helge | |
| dc.contributor.author | Hellar, George | |
| dc.contributor.author | Mdee, Ephraim | |
| dc.contributor.author | Sjursen, Ingrid Hoem | |
| dc.contributor.author | Somville, Vincent | |
| dc.date.accessioned | 2022-01-27T11:41:17Z | |
| dc.date.available | 2022-01-27T11:41:17Z | |
| dc.date.issued | 2021-09 | |
| dc.description.abstract | 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. Non-compliance is a major challenge facing revenue administrations in SSA. VAT receipt lotteries are increasingly being used as a tool to improve compliance and enhance tax revenues in countries outside Africa. This brief describes the idea behind VAT lotteries, experiences from different countries, and discusses prospects and challenges for introducing such schemes in Sub-Saharan Africa, with a particular focus on Tanzania. | en_ZA |
| dc.description.department | Taxation | en_ZA |
| dc.description.librarian | hj2022 | en_ZA |
| dc.description.uri | https://www.cmi.no | en_ZA |
| dc.identifier.citation | Odd-Helge Fjeldstad, George Hellar, Ephraim Mdee, Ingrid Hoem Sjursen and Vincent Somville. VAT receipt lotteries: Can they increase tax revenues in Sub-Saharan Africa? CMI Insight 8: 2021. | en_ZA |
| dc.identifier.issn | 2535-3446 (print) | |
| dc.identifier.uri | http://hdl.handle.net/2263/83486 | |
| dc.language.iso | en | en_ZA |
| dc.publisher | Chr. Michelsen Institute | en_ZA |
| dc.rights | Chr. Michelsen Institute (CMI) | en_ZA |
| dc.subject | Value added tax (VAT) | en_ZA |
| dc.subject | Tax revenues | en_ZA |
| dc.subject | Sub-Saharan Africa (SSA) | en_ZA |
| dc.title | VAT receipt lotteries : can they increase tax revenues in Sub-Saharan Africa? | en_ZA |
| dc.type | Article | en_ZA |