VAT in Africa

VAT in Africa (ed. Richard Krever, Pretoria University Law Press, Pretoria), 2008; ISBN: 978-0-9802658-6-6

258 Pages Posted: 2 Apr 2018 Last revised: 8 May 2018

See all articles by Richard Krever

Richard Krever

University of Western Australia Law School

Date Written: January 1, 2008

Abstract

This volume surveys all the issues that must be considered when designing a VAT. These include the how to best apply VAT to cross-border services, real property (immovable property), financial services, public bodies, and gambling and lotteries. Other design issues include the rate structure and registration thresholds. VAT administration issues, including best practice models and the treatment of refunds, are also explored. The issues are brought together in a general survey of VAT design and drafting. Other issues include VAT sharing in federal jurisdictions and a survey of VAT in Francophone Africa.

Suggested Citation

Krever, Richard, VAT in Africa (January 1, 2008). VAT in Africa (ed. Richard Krever, Pretoria University Law Press, Pretoria), 2008; ISBN: 978-0-9802658-6-6, Available at SSRN: https://ssrn.com/abstract=3143298

Richard Krever (Contact Author)

University of Western Australia Law School ( email )

M253
35 Stirling Highway
Crawley, Western Australia 6009
Australia

Do you have negative results from your research you’d like to share?

Paper statistics

Downloads
133
Abstract Views
500
Rank
388,166
PlumX Metrics