An analysis of the impact of fiscalisation on value added tax collections : a case study of Harare category C VAT registered operators
Tapiwa Dalu; Ngoni Linda Mashingaidze; Vincent Gamuchirayi Maposa; Stanford Pabwaungana
| Year of publication: |
2015
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|---|---|
| Authors: | Dalu, Tapiwa ; Mashingaidze, Ngoni Linda ; Maposa, Vincent Gamuchirayi ; Pabwaungana, Stanford |
| Published in: |
African journal of economic and sustainable development. - Olney : Inderscience, ISSN 2046-4770, ZDB-ID 2686204-9. - Vol. 4.2015, 3, p. 278-292
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| Subject: | category C | fiscalisation | taxpayers | value added tax | VAT | Zimbabwe Revenue Authority | ZIMRA | Umsatzsteuer | Sales tax | Simbabwe | Zimbabwe | Steuererhebungsverfahren | Taxation procedure | Steuereinnahmen | Tax revenue |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1504/AJESD.2015.071912 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011440206