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dc.contributor.authorHamudi, Simbarashe
dc.identifier.citationHamudi, S. (2021) Perception of Taxpayers and Tax Administrators Towards Value Added Withholding Tax in Zimbabwe, ICTD Research in Brief 71, Brighton: Institute of Development Studiesen
dc.description.abstractValue added tax (VAT) has grown in importance in Africa since it was introduced on a large scale in the 1990s. It is now the largest single source of tax revenue for African governments. At the same time, and almost perversely, the efficiency of VAT collection is lower in Africa than in any other world region. It follows that nominal rates of VAT are relatively high in Africa, but many enterprises manage to evade paying, leaving others facing an unfairly high VAT burden. Summary of ATAP 26 by Simbarashe Hamudien
dc.publisherInstitute of Development Studiesen
dc.titlePerception of Taxpayers and Tax Administrators towards Value Added With holding Tax in Zimbabween
dc.typeSeries paper (non-IDS)en
dc.rights.holderInstitute of Development Studies 2021en
rioxxterms.funderDefault funderen
rioxxterms.identifier.projectDefault projecten

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