Customers play an important role in shaping firms’ VAT compliance

dc.contributor.author	Fjeldstad, Odd-Helge
dc.contributor.author	Kagoma, Cecilia
dc.contributor.author	Mdee, Ephraim
dc.contributor.author	Sjursen, Ingrid Hoem
dc.contributor.author	Somville, Vincent
dc.date.accessioned	2021-01-25T17:00:10Z
dc.date.issued	2021-01-01
dc.identifier	oai:www.cmi.no:7441
dc.identifier.uri	https://hdl.handle.net/11250/2724626
dc.description.abstract	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.
dc.language.iso	eng
dc.relation.uri	https://www.cmi.no/publications/7441-customers-play-an-important-role-in-shaping-firms-vat-compliance
dc.subject	Tanzania
dc.title	Customers play an important role in shaping firms’ VAT compliance
dc.type	Others
dc.identifier.cristin	1893801