Denna webbshop är stängd för köp.
Klicka här för mer information

Modernizing VATs in Africa
  • Bandtyp: Inbunden
  • Språk: Engelska
  • Utgiven: 201907
  • Antal sidor: 368
  • Vikt i gram: 684
  • ISBN10:0198844077
  • ISBN13:9780198844075

Modernizing VATs in Africa

(Inbunden)
Beskrivning:

Most African countries are in dire need of more tax revenue. In 28 out of 45 countries with a value-added tax (VAT), total tax revenue as a percentage of GDP is around 15% or less, falling short of what is necessary to finance basic human and economic development. Far from being revenue-raising instruments, current African VATs are riddled with exemptions, exclusions, and zero rates on domestic goods and services that depress revenue, are highly distortionary, andgreatly complicate the administration of VAT. Modernizing VATs in Africa enables policymakers, professionals, and students to analyse African tax systems to ascertain how they can be modernized. It explains the case for VAT base-broadening over rate-increasing, arguing that exemptions and zero rates mainly accrue benefits for higher-income groups. Even more persuasively, it demonstrates that the net result of fiscal systems can be equalizing if the revenue of broad-based VATs is used to finance in-kind transfers, such ashealthcare and education. VAT modernization should be used to enable governments to finance development; Modernizing VATs in Africa puts a compelling case forward for how and why this can be achieved.

Kundrecensioner och bloggar

Sök fler böcker:

Kunder som köpt denna bok har
även köpt:
Skotten i Köpenhamn :  ett reportage om
Ibland mår jag inte så bra
Ibland mår jag inte så bra
av Lindgren, Therése
Uppgång och fall
Uppgång och fall
av Strömquist, Liv
Miniatyrmakaren
Miniatyrmakaren
av Burton, Jessie
Min mors självbiografi
Min mors självbiografi
av Kincaid, Jamaica