Pessoa, Mario; Okello, Andrew Kazora; Świstak, Artur; … - 2021
The value-added tax (VAT) has the potential to generate significant government revenue. Despite its intrinsic self …-enforcement capacity, many tax administrations find it challenging to refund excess input credits, which is critical to a well … practices should be put in place (in tax policy, tax administration, budget and treasury management, debt, and fiscal statistics …