000			02195nam a2200289 c 4500
999			_c138300 _d138300
003			ES-MaIEF
005			20221221155348.0
007			cr aa aacaaaaa
008			170804t2018 ne |||||o||j||||||||eng||
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_966203 _aMarsit, Sabrine
245			_aRevenue losses due to VAT gaps _ba study of selected African countries _c Sabrine Marsit, Obiageli Chiedu
260			_aAmsterdam _b IBFD _c2018
300			_a11 p.
490			_aIBFD's white papers
500			_aResumen.
520			_aThe decline in foreign aid from developed countries and the slump in global oil prices have increased the focus on revenue diversification for a number of African countries. Consequently, a number of countries have focused on tax revenues and set ambitious budgetary goals. These ambitious tax revenue targets have prompted revenue authorities to embark on expansive tax drives in a bid to meet the set objectives. However, as is typical with hastily implemented plans, the tax revenues generated have, in some cases, fallen short of the set targets. Specifically, because value added tax (VAT) often represents the largest tax-based contribution to government revenues for developing economies, it is particularly important for these countries to ascertain the causes of the shortfalls in the VAT revenue that is generated. This shortfall in revenue i.e. the "VAT gap" is the overall difference between the potential VAT revenue of the underlying economic tax base and the actual VAT revenue collected. This paper seeks to identify some of the causes of the VAT gap and proposes tools to ameliorate the VAT gap.
650		4	_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141
650		4	_aRECAUDACION _948197
650		4	_aFRAUDE FISCAL _944482
650		4	_aADMINISTRACION TRIBUTARIA _97307
650		4	_aÁFRICA _97093
700	1		_966204 _aChiedu, Obiageli
856			_uhttps://online.ibfd.org/kbase/#topic=doc&url=%252Fcollections%252Fwp%252Fpdf%252Fwp_beps_in_latin_america_part_I.pdf&WT.z_nav=Navigation&title=BEPS+in+Latin+America+(Part+I)%253A+A+review+of+the+implementation+of+minimum+standards+and+peer+review+process
942			_cRE