Modernizing VATs in Africa

Sijbren Cnossen is Professor of Economics at the University of Pretoria and Academic Partner of CPB Netherlands Bureau for Economic Policy Analysis. He is Professor Emeritus of Economics of the University of Maastricht and Professor Emeritus of Tax Law of Erasmus University Rotterdam. Prof Cnossen previously occupied the Henry Shattuck Chair at the Law School of Harvard University and the Global Law Chair at the University of New York. He has advised many countries on the design of their tax systems under the auspices of the IMF, the World Bank, USAID, OECD, EU Commission, HIID, and GTZ. He has published numerous books and articles on the effects of taxation and on tax policy, including issues pertaining to tax coordination, income and corporation taxes, value- added tax, and excise duties.

1: Why VAT?
2: What Is VAT?
3: Other Broad-Based Consumption Taxes
4: Overview of VATs in Africa
5: Countries without VAT
6: Revenue Performance
7: VAT Incidence and Rate Structure
8: Economic Integration and Tax Coordination in Regional Economic Communities
9: Exemptions and Exclusions: the Achilles Heel of VAT
10: Non-Standard Exemptions and Zero Rates
11: Governments and Activities in the Public Interest
12: Immovable Property
13: Financial Services
14: Insurance
15: Lotteries and Gambling
16: Small Businesses and Farmers
17: Basic Administrative Processes
18: Agenda for VAT Modernization
Appendices
A: Africa: VAT Treatment of Essential Goods and Services, 2018
B: Africa: VAT and Excise Tax Treatment of Selected Goods and Services, 2018
C: Africa: Sales Taxes and Excise Systems in Non-VAT Countries, 2018
D: Africa: Basic Economic and Institutional Indicators in VAT Countries, 2016