VAT

Showing 13-24 of 27 Publications

Research in Brief

Perception of Taxpayers and Tax Administrators towards Value Added With holding Tax in Zimbabwe

Simbarashe Hamudi

African Tax Administration Paper

Perception of Taxpayers and Tax Administrators Towards Value Added Withholding Tax in Zimbabwe

Simbarashe Hamudi

Research in Brief

The VAT in Practice: Equity, Enforcement and Complexity

Giulia Mascagni, Roel Dom & Fabrizio Santoro

Research in Brief

The Economic Impact of the Pandemic in Rwanda: An Analysis of Firm-level VAT Data

Giulia Mascagni & Adrienne Lees

African Tax Administration Paper

Using administrative data to assess the impact of the pandemic in low-income countries: An application with VAT data in Rwanda

Giulia Mascagni & Adrienne Lees

The Taxation of the Digitalised Economy: An African Study

Mustapha Ndajiwo

Research in Brief

Perceptions of VAT Compliance in Ethiopia

Worku Tamrie Atnafu, Gebregziabhere Gebretsadik Kalayou & Assefa Gezae Huluf with Colin Anderson

Research in Brief

An Analysis of Discrepancies in Taxpayers’ VAT Declarations in Rwanda

Giulia Mascagni, Denis Mukama & Fabrizio Santoro

An Analysis of Discrepancies in Taxpayers’ VAT Declarations in Rwanda

Giulia Mascagni, Denis Mukama & Fabrizio Santoro

The Customer is King: Evidence on VAT Compliance in Tanzania

Odd-Helge Fjeldstad, Cecilia Kagoma, Ephraim Mdee, Ingrid Hoem Sjursen & Vincent Somville

Research in Brief

Can ICTs Increase Tax? Experimental Evidence from Ethiopia

Giulia Mascagni, Andualem T. Mengistu & Firew B. Woldeyes

Subnational Value Added Tax in Ethiopia and Implications for States’ Fiscal Capacity

Wollela Abehodie Yesegat & Richard Krever