The rise of VAT in Africa - impact and challenges

Journal
Bodin, J-P.; Koukpaizan, V.
International VAT Monitor 2009 (Volume 20), No. 3
FormatPDF
EUR
40
| USD
45
(VAT excl.)

Like a vast majority of countries in the world, African countries have not been able to resist the attraction of VAT in the past 20 years. In this article, the authors focus on the administrative aspects of the VAT in Africa, including implementation issues, the conditions for the successful introduction and operation of VAT and the challenges of the reform of the tax administration.