Add to ORKGThis report provides a descriptive analysis of discrepancies resulting from matching different value added tax (VAT) data sources in the Rwanda Revenue Authority database. VAT returns are declared by businesses of all sizes and types, from companies to individual traders. Internal discrepancy is the gap between different data sources, namely VAT declaration and VAT annexes, for the same taxpayer. External discrepancy refers to the gap, for the same transaction, between buyer’s and seller’s reports. We summarise the extent and depth of these discrepancies, as well as any changes that have occurred since a new VAT refund claim validation procedure was introduced in January 2017, which mainly affected buyers’ reporting. While internal discrepa...
Tax administration is often perceived as separate from tax policy, and at best as the implementation...
This paper is the first in a series of three studies looking at tax compliance using administrative ...
Low-income countries are increasing their fiscal independence through the improvement of domestic ta...
The value added tax (VAT) is supposed to be a tax on consumption that achieves greater economic effi...
The value added tax (VAT) is supposed to be a tax on consumption that achieves greater economic effi...
Generally, the refund of value added tax claims to taxpayers is vital for the purpose of ensuring th...
Donor aid represents roughly 40 percent of Rwanda’s national budget. Expanding the tax base has been...
Tax administration is often perceived as separate from tax policy, and at best as the implementation...
Value added tax is a key tax for generating revenue in Zimbabwe and all African states, and for fina...
Like governments in many other African countries, the Government of Tanzania has been striving to im...
The main objective of the study is to assess VAT administration in Guraghe zone revenue authority. I...
This study adopted a positivistic paradigm and employed mixed research methods in data collection an...
African governments are increasingly seeking to improve tax compliance in the pursuit of domestic re...
Tax is a major source of government revenue. Many countries prioritise mobilising domestic resources...
This paper uses administrative data from Value Added Tax (VAT) returns to provide insights on the im...
Tax administration is often perceived as separate from tax policy, and at best as the implementation...
This paper is the first in a series of three studies looking at tax compliance using administrative ...
Low-income countries are increasing their fiscal independence through the improvement of domestic ta...
The value added tax (VAT) is supposed to be a tax on consumption that achieves greater economic effi...
The value added tax (VAT) is supposed to be a tax on consumption that achieves greater economic effi...
Generally, the refund of value added tax claims to taxpayers is vital for the purpose of ensuring th...
Donor aid represents roughly 40 percent of Rwanda’s national budget. Expanding the tax base has been...
Tax administration is often perceived as separate from tax policy, and at best as the implementation...
Value added tax is a key tax for generating revenue in Zimbabwe and all African states, and for fina...
Like governments in many other African countries, the Government of Tanzania has been striving to im...
The main objective of the study is to assess VAT administration in Guraghe zone revenue authority. I...
This study adopted a positivistic paradigm and employed mixed research methods in data collection an...
African governments are increasingly seeking to improve tax compliance in the pursuit of domestic re...
Tax is a major source of government revenue. Many countries prioritise mobilising domestic resources...
This paper uses administrative data from Value Added Tax (VAT) returns to provide insights on the im...
Tax administration is often perceived as separate from tax policy, and at best as the implementation...
This paper is the first in a series of three studies looking at tax compliance using administrative ...
Low-income countries are increasing their fiscal independence through the improvement of domestic ta...