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The rise of VAT in Africa - impact and challenges

Domaine:

socioeconomic
Créateur:
J. V.
Éditeur:
IBFD
Hôte:
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.

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