Modernizing VATs in Africa:
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Oxford
Oxford University Press
2019
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| Edition: | First edition |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis Klappentext |
| Physical Description: | xiv, 349 Seiten |
| ISBN: | 0198844077 9780198844075 |
Staff View
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Record in the Search Index
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| adam_text | Contents List of Figures List of Tables List ofBoxes 1. Why VAT? xi xiii xv 1 2. What Is VAT? 14 3. Other Broad-Based Consumption Taxes 27 4. Overview of VATs in Africa 41 5. Countries without VAT 53 6. Revenue Performance 62 7. VAT Incidence and Rate Structure 77 8. Economic Integration and Tax Coordination in Regional Economic Communities 103 9. Exemptions and Exclusions: The Achilles Heel of VAT 121 10. Non-Standard Exemptions and Zero Rates 132 11. Governments and Activities in the Public Interest 154 12. Immovable Property 178 13. Financial Services 193 14. Insurance 222 15. Lotteries and Gambling 237 16. Small Businesses and Farmers 244 17. Basic Administrative Processes 265 18. Agenda for VAT Modernization 275
X CONTENTS Appendices A Africa: VAT Treatment of Essential Goods and Services, 2018 В Africa: VAT and Excise Tax Treatment of Selected Goods and Services, 2018 C Africa: Sales Taxes and Excise Systems in Non-VAT Countries, 2018 D Africa: Basic Economic and Institutional Indicators in VAT Countries, 2016 291 293 310 References Index 323 337 314 319
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 per cent 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, and greatly 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 as healthcare and education. VAT reform should enable governments to finance development; Modernizing VATs in Africa puts a compelling case forward for how this can be achieved.
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| geographic_facet | Africa Afrika |
| id | DE-604.BV046102847 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T08:35:20Z |
| institution | BVB |
| isbn | 0198844077 9780198844075 |
| language | English |
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| physical | xiv, 349 Seiten |
| publishDate | 2019 |
| publishDateSearch | 2019 |
| publishDateSort | 2019 |
| publisher | Oxford University Press |
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| spelling | Cnossen, Sijbren 1936- Verfasser (DE-588)122785517 aut Modernizing VATs in Africa Sijbren Cnossen Modernizing Value Added Taxes in Africa First edition Oxford Oxford University Press 2019 xiv, 349 Seiten txt rdacontent n rdamedia nc rdacarrier Value-added tax / Africa Value-added tax fast Umsatzsteuerrecht (DE-588)4114557-4 gnd rswk-swf Africa fast Afrika (DE-588)4000695-5 gnd rswk-swf Afrika (DE-588)4000695-5 g Umsatzsteuerrecht (DE-588)4114557-4 s DE-604 Digitalisierung UB Bayreuth - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=031483624&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis Digitalisierung UB Bayreuth - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=031483624&sequence=000003&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Klappentext |
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| subject_GND | (DE-588)4114557-4 (DE-588)4000695-5 |
| title | Modernizing VATs in Africa |
| title_alt | Modernizing Value Added Taxes in Africa |
| title_auth | Modernizing VATs in Africa |
| title_exact_search | Modernizing VATs in Africa |
| title_full | Modernizing VATs in Africa Sijbren Cnossen |
| title_fullStr | Modernizing VATs in Africa Sijbren Cnossen |
| title_full_unstemmed | Modernizing VATs in Africa Sijbren Cnossen |
| title_short | Modernizing VATs in Africa |
| title_sort | modernizing vats in africa |
| topic | Value-added tax / Africa Value-added tax fast Umsatzsteuerrecht (DE-588)4114557-4 gnd |
| topic_facet | Value-added tax / Africa Value-added tax Umsatzsteuerrecht Africa Afrika |
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