{"title":"非洲增值税概况","authors":"S. Cnossen","doi":"10.1093/oso/9780198844075.003.0004","DOIUrl":null,"url":null,"abstract":"Chapter 4 provides an overview of VATs in Africa, noting their broad characteristics and listing the general issues that arise. Countries with VAT are grouped by the particular regional economic community (REC) of which they are members. Salient features pertaining to the year of introduction, the predecessor sales tax, the range of non-standard exemptions, the rate structures, and the coverage of the excises on luxury goods and services are noted and broadly discussed.","PeriodicalId":376121,"journal":{"name":"Modernizing VATs in Africa","volume":"24 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2019-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Overview of VATs in Africa\",\"authors\":\"S. Cnossen\",\"doi\":\"10.1093/oso/9780198844075.003.0004\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Chapter 4 provides an overview of VATs in Africa, noting their broad characteristics and listing the general issues that arise. Countries with VAT are grouped by the particular regional economic community (REC) of which they are members. Salient features pertaining to the year of introduction, the predecessor sales tax, the range of non-standard exemptions, the rate structures, and the coverage of the excises on luxury goods and services are noted and broadly discussed.\",\"PeriodicalId\":376121,\"journal\":{\"name\":\"Modernizing VATs in Africa\",\"volume\":\"24 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2019-07-12\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Modernizing VATs in Africa\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1093/oso/9780198844075.003.0004\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Modernizing VATs in Africa","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1093/oso/9780198844075.003.0004","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Chapter 4 provides an overview of VATs in Africa, noting their broad characteristics and listing the general issues that arise. Countries with VAT are grouped by the particular regional economic community (REC) of which they are members. Salient features pertaining to the year of introduction, the predecessor sales tax, the range of non-standard exemptions, the rate structures, and the coverage of the excises on luxury goods and services are noted and broadly discussed.
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