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The revenue raising capabilities of a VAT system in developing countries : economics

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dc.contributor.author Azaria, N.T
dc.contributor.author Robinson, Zurika
dc.date.accessioned 2016-07-27T11:22:25Z
dc.date.available 2016-07-27T11:22:25Z
dc.date.issued 2005-03
dc.identifier.citation Azaria, NT & Robinson, Z. (2005).The Revenue Raising Capabilities of a VAT System in Developing Countries. South African Journal for Economic and Management Sciences. 8(1). 63-76. en
dc.identifier.issn 1015-8812
dc.identifier.uri http://hdl.handle.net/10500/21080
dc.description.abstract The paper attempts to elaborate on the revenue-raising capabilities (economic efficiency and viability) of a value-added tax (VAT) system, particularly in developing countries. The analysis concentrates on the effect of a VAT on tax revenues raised, and the main objective is to determine whether a VAT system generates greater benefits than previously-utilised sales taxes, i.e. pre-existing sales taxes (PEST). Using a panel data regression analysis, our results indicate that while all countries gain revenue from the presence of VAT, it is significantly more in developed countries, although the dummy VAT variable interacted with trade openness enters positively for the lower- and upper middle-income groups. This proves the importance of trade for VAT revenues, but also that VAT combined with interaction variables is conducive to higher tax revenues. en
dc.language.iso en en
dc.subject C23; H21; H27 en
dc.title The revenue raising capabilities of a VAT system in developing countries : economics en
dc.type Article en
dc.description.department Economics en


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