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Books > Social sciences > Politics & government > Public administration
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Modernizing VATs in Africa (Hardcover)
Loot Price: R2,846
Discovery Miles 28 460
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Modernizing VATs in Africa (Hardcover)
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Most African countries are in dire need of more tax revenue. In 28
out of 45 countries with a value-added tax (VAT), total tax revenue
as a percentage of GDP is around 15% or less, falling short of what
is necessary to finance basic human and economic development. Far
from being revenue-raising instruments, current African VATs are
riddled with exemptions, exclusions, and zero rates on domestic
goods and services that depress revenue, are highly distortionary,
and greatly complicate the administration of VAT. Modernizing VATs
in Africa enables policymakers, professionals, and students to
analyse African tax systems to ascertain how they can be
modernized. It explains the case for VAT base-broadening over
rate-increasing, arguing that exemptions and zero rates mainly
accrue benefits for higher-income groups. Even more persuasively,
it demonstrates that the net result of fiscal systems can be
equalizing if the revenue of broad-based VATs is used to finance
in-kind transfers, such as healthcare and education. VAT
modernization should be used to enable governments to finance
development; Modernizing VATs in Africa puts a compelling case
forward for how and why this can be achieved.
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