Customers play an important role in shaping firms’ VAT compliance
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https://hdl.handle.net/11250/2724626Utgivelsesdato
2021-01-01Metadata
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Sammendrag
Value added tax (VAT) is one of the main modes of raising tax revenue worldwide but has significantly underperformed as a revenue collection tool in Africa. Non-compliance by taxpayers is a major challenge. This Misum Academic Insight explores the extent to which Tanzanian businesses are VAT compliant and the factors explaining compliance.