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dc.contributor.authorFjeldstad, Odd-Helge
dc.contributor.authorHellar, George
dc.contributor.authorMdee, Ephraim
dc.contributor.authorSjursen, Ingrid Hoem
dc.contributor.authorSomville, Vincent
dc.date.accessioned2021-09-30T16:24:10Z
dc.date.available2021-09-30T16:24:10Z
dc.date.issued2021-09-01
dc.identifieroai:www.cmi.no:7910
dc.identifier.citationBergen: Chr. Michelsen Institute (CMI Insight 2021:8) 4 p.
dc.identifier.issn0809-6732
dc.identifier.urihttps://hdl.handle.net/11250/2786749
dc.description.abstractValue Added Tax accounts for about a fourth of all tax revenues in Sub-Saharan Africa (SSA), but studies show that there is potential to collect substantially more revenues from the VAT in most countries in the region. Non-compliance is a major challenge facing revenue administrations in SSA. VAT receipt lotteries are increasingly being used as a tool to improve compliance and enhance tax revenues in countries outside Africa. This brief describes the idea behind VAT lotteries, experiences from different countries, and discusses prospects and challenges for introducing such schemes in Sub-Saharan Africa, with a particular focus on Tanzania.
dc.language.isoeng
dc.publisherChr. Michelsen Institute
dc.relationCMI Insight
dc.relation2021:8
dc.relation.ispartofCMI Insight
dc.relation.ispartofseriesCMI Insight 2021:8
dc.relation.urihttps://www.cmi.no/publications/7910-vat-receipt-lotteries-can-they-increase-tax-revenues-in-sub-saharan-africa
dc.subjectTax Compliance
dc.subjectValue Added Tax
dc.subjectVAT
dc.subjectLottery
dc.subjectReceipt
dc.subjectTanzania
dc.subjectSub-Saharan Africa
dc.titleVAT receipt lotteries: Can they increase tax revenues in Sub-Saharan Africa?
dc.typeReport


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