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dc.contributor.authorGiulia, Mascagni-
dc.contributor.authorRoel, Dom-
dc.contributor.authorFabrizio, Santoro-
dc.date.accessioned2023-04-11T04:35:33Z-
dc.date.available2023-04-11T04:35:33Z-
dc.date.issued2023-
dc.identifier.urihttps://link.springer.com/article/10.1007/s10797-022-09743-z-
dc.identifier.urihttps://dlib.phenikaa-uni.edu.vn/handle/PNK/7761-
dc.descriptionCC BYvi
dc.description.abstractThe value-added tax (VAT) is meant to be an efficient and self-enforcing tax on consumption. Yet, being a rather sophisticated tax, the VAT can also be complex and costly to administer. By examining the case of Rwanda, this paper assesses the extent to which the VAT’s potential materialises in the context of a lower-income countries. Using a mixed-methods approach, which combines qualitative information from focus group discussions with the analysis of administrative and survey data, this paper makes two contributions. First, it documents reporting inconsistencies in VAT data, providing new evidence on how weak capacity prevents tax administrations in lower-income countries from reaping the full benefits of the VAT.vi
dc.language.isoenvi
dc.publisherSpringervi
dc.subjectvalue-added taxvi
dc.subjectVAT’s potential materialisesvi
dc.titleThe VAT in practice equity, enforcement, and complexityvi
dc.typeBookvi
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