Modernizing VATs in Africa
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Product details:
- Publisher OUP Oxford
- Date of Publication 16 July 2019
- ISBN 9780198844075
- Binding Hardback
- No. of pages366 pages
- Size 241x160x25 mm
- Weight 684 g
- Language English 0
Categories
Short description:
This book provides a comprehensive survey and analysis of VATs in Africa. It enables policymakers and students to examine Africa's VAT systems and to ascertain how it can be modernized to finance human and economic development.
MoreLong description:
Most African countries are in dire need of more tax revenue. In 28 out of 45 countries with a value-added tax (VAT), total tax revenue as a percentage of GDP is around 15% or less, falling short of what is necessary to finance basic human and economic development. Far from being revenue-raising instruments, current African VATs are riddled with exemptions, exclusions, and zero rates on domestic goods and services that depress revenue, are highly distortionary, and greatly complicate the administration of VAT.
Modernizing VATs in Africa enables policymakers, professionals, and students to analyse African tax systems to ascertain how they can be modernized. It explains the case for VAT base-broadening over rate-increasing, arguing that exemptions and zero rates mainly accrue benefits for higher-income groups. Even more persuasively, it demonstrates that the net result of fiscal systems can be equalizing if the revenue of broad-based VATs is used to finance in-kind transfers, such as healthcare and education. VAT modernization should be used to enable governments to finance development; Modernizing VATs in Africa puts a compelling case forward for how and why this can be achieved.
This is a rich and deep book on a messy topic: the state of real VATs in Africa, and what must be done to improve their design, operation, revenue yield and, ultimately, their political acceptance. My discussion of unaddressed question aims to broaden the narrative around VAT reform rather than criticize. Anyone interested in taxation and revenue mobilization in Africa and anywhere in the developing world should read the book. The same goes for anyone involved in attempts to launch a new VAT or improve any existing VAT.
Table of Contents:
Why VAT?
What Is VAT?
Other Broad-Based Consumption Taxes
Overview of VATs in Africa
Countries without VAT
Revenue Performance
VAT Incidence and Rate Structure
Economic Integration and Tax Coordination in Regional Economic Communities
Exemptions and Exclusions: the Achilles Heel of VAT
Non-Standard Exemptions and Zero Rates
Governments and Activities in the Public Interest
Immovable Property
Financial Services
Insurance
Lotteries and Gambling
Small Businesses and Farmers
Basic Administrative Processes
Agenda for VAT Modernization
Appendices
Africa: VAT Treatment of Essential Goods and Services, 2018
Africa: VAT and Excise Tax Treatment of Selected Goods and Services, 2018
Africa: Sales Taxes and Excise Systems in Non-VAT Countries, 2018
Africa: Basic Economic and Institutional Indicators in VAT Countries, 2016
