Estimates of the cash flow and managerial benefits of value-added tax compliance in Botswana

Tshepiso Makara and Nthati Rametse

Year of publication:	December 2017
Authors:	Makara, Tshepiso ; Rametse, Nthati
Published in:	New Zealand journal of taxation law and policy. - Wellington : Thomson Reuters, ISSN 1322-4417, ZDB-ID 2848301-7. - Vol. 23.2017, 4, p. 422-463
Subject:	Botsuana \| Botswana \| Umsatzsteuer \| Sales tax \| Steuermoral \| Tax compliance \| Cash Flow \| Cash flow

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