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Giulia et al., 2023 - Google Patents

The VAT in practice equity, enforcement, and complexity

Giulia et al., 2023

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Document ID
13824735380060291399
Author
Giulia M
Roel D
Fabrizio S
Publication year

External Links

Snippet

The 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 …
Continue reading at dlib.phenikaa-uni.edu.vn (PDF) (other versions)

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