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Macroeconomic Effects of VAT in Nigeria: A Computable General Equilibrium Analysis

"This study analyses the impact of value added tax on key sectoral and macroeconomic aggregates, using a CGE model considered suitable for Nigeria. A survey of VATable Nigerian manufacturers, distributors, importers and suppliers of goods and serv…

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

This report recognises the fact that unwinding the current separation of tax administration powers would be difficult to achieve in the current political climate. It suggests a process of gradual reform, commencing with better coordination, standard…

The Customer is King: Evidence on VAT Compliance in Tanzania

Like governments in many other African countries, the Government of Tanzania has been striving to improve the effectiveness of its value added tax (VAT) regime by reducing tax evasion through a combination of measures, including improved tax legisla…

The Value Added Tax (Vat) Gap Analysis for Uganda

Uganda’s public expenditure is growing at a fast rate due to the need to finance her National Development Plan (NDP) with the goal of attaining high middle income country status as envisioned in the Vision 2040. Consequently, Uganda’s stock of publi…

How VAT Reductions on Capital Commodities can Foster Industrialization and Boost Growth in Tanzania

The Tanzanian government is taking active steps to foster industrialization under the Tanzania Development Vision (TDV) 2025 plan. By 2025, the industrial sector should contribute 40% to GDP. The government’s priorities include interventions to enco…

The Corporate Tax Burden in Ethiopia: Evidence from Anonymised Tax Returns

This paper analyzes and computes the tax burden on Ethiopian corporations, measured by the average effective tax rate (ETR) on their profit. Our strongest result regards the relation between tax burdens and firm size. There is a statistically signif…

Are Our Revenue Targets On Target?

"Revenues constitute the lifeblood of all economies. They not only finance development projects and the recurrent costs arising from such projects, but also pay for statutory expenditures such as debt servicing. Maximizing revenues however, requires…

Value-added Tax in the Pharmaceutical Industry: What does it really mean for Kenya's Industralisation/

"A key issue for many countries is how to manage trade taxation policy in such a way that necessary public revenue can be acquired but not at the cost of long term industrialisation. An important area here is that of VAT and how best to levy it with…

Sao Toméans Support Taxes but don't Trust Tax Officials / Os São-Tomenses Apoiam os Impostos mas não Confiam nos Oficiais Tributários

While tax revenues are a critical part of financing government services, many developing countries face obstacles in implementing effective and efficient tax systems. Direct taxes, such as personal income taxes, are particularly difficult to adminis…

Increasing VAT Rate from 5 to 7.2%: Is Nigerian Economy ready for the Consequences?

Value-added Tax (VAT) is a flat-tax based on the increase in value of a product or service at each stage of production or distribution. It is paid by the final consumers and collected by the end retailer. As its name implies, value-added tax refer…

Assessing the Distributional Impact of Lowering the Value-added Tax Rate for Standard Rated Items in Tanzania and Options for Recouping Revenue Losses

This paper explores the distributional impact of lowering the value-added tax rate for standard-rated items in Tanzania Mainland. Using a static tax-benefit microsimulation model—TAZMOD—which is underpinned by data derived from the Household Budget …

Distributional Effects of Ghana's Value Added Tax Regime

This paper examines two distributional aspects of Ghana’s Value Added Tax: the distribution of burden and benefits from VAT exemptions across different households, and the changes in prices of consumer goods across different consumption expenditure …

Using Administrative Data to Assess the Impact of the Pandemic in Low-income Countries: An Application with VAT Data in Rwanda

This paper uses administrative data from Value Added Tax (VAT) returns to provide insights on the impact of the COVID-19 pandemic in Rwanda. We show that the lockdown in Rwanda had a severe impact on the domestic economy, despite relatively low case…

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

There are substantial differences in the spread of the pandemic and the policy response to it between high- and low-income countries (LICs). In terms of case numbers, the pandemic has affected high and middle-income countries (HICs and MICs) much mo…

The VAT in Practice: Equity Enforcement and Complexity

The Value Added Tax (VAT) is the single largest source of revenue in many countries, raising on average about a quarter of total tax collected and almost 40 per cent in African countries. The theoretical case for adopting a VAT, as opposed to other …

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

This study attempts to evaluate the perception of taxpayers and tax administrators towards value added withholding tax (VAWHT) policy in Zimbabwe, and to identify ways of improving VAWHT administration to increase collection of revenue from value ad…

The VAT in Practice: Equity, Enforcement and Complexity - Working Paper

The value added tax (VAT) is supposed to be a tax on consumption that achieves greater economic efficiency than alternative indirect taxes. It is also meant to facilitate enforcement through the ‘self-enforcing mechanism’ – based on opposed incentiv…

Assessing the Equity and Redistributive Effects of Taxation Reforms in Nigeria

Achieving the Sustainable Development Goals (SDGs) of poverty and inequality reduction through redistribution have indeed become critical concerns in many low- and middle-income countries, including Nigeria. Although redistribution results from the …

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