The Value Added Tax (VAT) is the single largest source of revenue in many countries, raising on average about a quarter of total tax collected and almost 40 per cent in African countries. The theoretical case for adopting a VAT, as opposed to other con …

The value added tax (VAT) is supposed to be a tax on consumption that achieves greater economic efficiency than alternative indirect taxes. It is also meant to facilitate enforcement through the ‘self-enforcing mechanism’ – based on opposed incentives …

Tax expenditures occur when a government provides a reduction in a tax obligation such that it collects less tax than it would have otherwise collected. Tax expenditures are an integral, though controversial, part of all contemporary tax systems. This …

A major component of tax administration reform in Sub-Saharan Africa over the last thirty years has been the creation of semi-autonomous revenue authorities (SARAs). These operate at arm’s length from the ministry of finance, which is different to conv …