아프리카ㆍ중동
연구정보
[경제] Did withholding value-added tax improve revenue collection in Zambia?
잠비아 국외연구자료 연구보고서 - WIDER 발간일 : 2023-02-15 등록일 : 2023-04-14 원문링크
Along with several other African countries, Zambia has introduced a withholding system for value-added tax (VAT) to improve revenue collection and compliance. Even though VAT withholding policies are applied in several countries in Africa and similar industry-specific policies in Europe, empirical evidence on the impacts has been scarce. An analysis taking advantage of tax administrative data shows that in Zambia the withholding system increased the reported VAT of firms trading with withholding agents.
본 페이지에 등재된 자료는 운영기관(KIEP) 및 EMERiCs의 공식적인 입장을 대변하고 있지 않습니다.
| 이전글 | [경제] New estimates on the share of tax evasion in Zambia | 2023-04-06 |
|---|---|---|
| 다음글 | 다음글이 존재하지 않습니다. |
