Modernizing VATs in Africa:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Oxford
Oxford University Press
2019
|
| Ausgabe: | First edition |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis Klappentext |
| Beschreibung: | xiv, 349 Seiten |
| ISBN: | 0198844077 9780198844075 |
Internformat
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV046102847 | ||
| 003 | DE-604 | ||
| 005 | 20200424 | ||
| 007 | t | ||
| 008 | 190813s2019 |||| 00||| eng d | ||
| 020 | |a 0198844077 |9 0-19-884407-7 | ||
| 020 | |a 9780198844075 |9 978-0-19-884407-5 | ||
| 035 | |a (OCoLC)1123105894 | ||
| 035 | |a (DE-599)BVBBV046102847 | ||
| 040 | |a DE-604 |b ger |e rda | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-M382 |a DE-703 |a DE-19 | ||
| 100 | 1 | |a Cnossen, Sijbren |d 1936- |e Verfasser |0 (DE-588)122785517 |4 aut | |
| 245 | 1 | 0 | |a Modernizing VATs in Africa |c Sijbren Cnossen |
| 246 | 1 | 3 | |a Modernizing Value Added Taxes in Africa |
| 250 | |a First edition | ||
| 264 | 1 | |a Oxford |b Oxford University Press |c 2019 | |
| 300 | |a xiv, 349 Seiten | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 4 | |a Value-added tax / Africa | |
| 650 | 7 | |a Value-added tax |2 fast | |
| 650 | 0 | 7 | |a Umsatzsteuerrecht |0 (DE-588)4114557-4 |2 gnd |9 rswk-swf |
| 651 | 7 | |a Africa |2 fast | |
| 651 | 7 | |a Afrika |0 (DE-588)4000695-5 |2 gnd |9 rswk-swf | |
| 689 | 0 | 0 | |a Afrika |0 (DE-588)4000695-5 |D g |
| 689 | 0 | 1 | |a Umsatzsteuerrecht |0 (DE-588)4114557-4 |D s |
| 689 | 0 | |5 DE-604 | |
| 856 | 4 | 2 | |m Digitalisierung UB Bayreuth - ADAM Catalogue Enrichment |q application/pdf |u 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 |3 Inhaltsverzeichnis |
| 856 | 4 | 2 | |m Digitalisierung UB Bayreuth - ADAM Catalogue Enrichment |q application/pdf |u 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 |3 Klappentext |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-031483624 | ||
Datensatz im Suchindex
| _version_ | 1804180411480276992 |
|---|---|
| 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.
|
| any_adam_object | 1 |
| author | Cnossen, Sijbren 1936- |
| author_GND | (DE-588)122785517 |
| author_facet | Cnossen, Sijbren 1936- |
| author_role | aut |
| author_sort | Cnossen, Sijbren 1936- |
| author_variant | s c sc |
| building | Verbundindex |
| bvnumber | BV046102847 |
| ctrlnum | (OCoLC)1123105894 (DE-599)BVBBV046102847 |
| edition | First edition |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01786nam a2200409 c 4500</leader><controlfield tag="001">BV046102847</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20200424 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">190813s2019 |||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">0198844077</subfield><subfield code="9">0-19-884407-7</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9780198844075</subfield><subfield code="9">978-0-19-884407-5</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)1123105894</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV046102847</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-M382</subfield><subfield code="a">DE-703</subfield><subfield code="a">DE-19</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Cnossen, Sijbren</subfield><subfield code="d">1936-</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)122785517</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Modernizing VATs in Africa</subfield><subfield code="c">Sijbren Cnossen</subfield></datafield><datafield tag="246" ind1="1" ind2="3"><subfield code="a">Modernizing Value Added Taxes in Africa</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">First edition</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Oxford</subfield><subfield code="b">Oxford University Press</subfield><subfield code="c">2019</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">xiv, 349 Seiten</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Value-added tax / Africa</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Value-added tax</subfield><subfield code="2">fast</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Umsatzsteuerrecht</subfield><subfield code="0">(DE-588)4114557-4</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="651" ind1=" " ind2="7"><subfield code="a">Africa</subfield><subfield code="2">fast</subfield></datafield><datafield tag="651" ind1=" " ind2="7"><subfield code="a">Afrika</subfield><subfield code="0">(DE-588)4000695-5</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Afrika</subfield><subfield code="0">(DE-588)4000695-5</subfield><subfield code="D">g</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Umsatzsteuerrecht</subfield><subfield code="0">(DE-588)4114557-4</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">Digitalisierung UB Bayreuth - ADAM Catalogue Enrichment</subfield><subfield code="q">application/pdf</subfield><subfield code="u">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</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">Digitalisierung UB Bayreuth - ADAM Catalogue Enrichment</subfield><subfield code="q">application/pdf</subfield><subfield code="u">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</subfield><subfield code="3">Klappentext</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-031483624</subfield></datafield></record></collection> |
| geographic | Africa fast Afrika (DE-588)4000695-5 gnd |
| geographic_facet | Africa Afrika |
| id | DE-604.BV046102847 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T08:35:20Z |
| institution | BVB |
| isbn | 0198844077 9780198844075 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-031483624 |
| oclc_num | 1123105894 |
| open_access_boolean | |
| owner | DE-M382 DE-703 DE-19 DE-BY-UBM |
| owner_facet | DE-M382 DE-703 DE-19 DE-BY-UBM |
| physical | xiv, 349 Seiten |
| publishDate | 2019 |
| publishDateSearch | 2019 |
| publishDateSort | 2019 |
| publisher | Oxford University Press |
| record_format | marc |
| 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 |
| spellingShingle | Cnossen, Sijbren 1936- Modernizing VATs in Africa Value-added tax / Africa Value-added tax fast Umsatzsteuerrecht (DE-588)4114557-4 gnd |
| 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 |
| url | 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 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 |
| work_keys_str_mv | AT cnossensijbren modernizingvatsinafrica AT cnossensijbren modernizingvalueaddedtaxesinafrica |