Value added tax (VAT) is one of the main modes of raising tax revenue worldwide but has significantly underperformed as a revenue collection tool in Africa. Non-compliance by taxpayers is a major challenge. This Misum Academic Insight explores the extent to which Tanzanian businesses are VAT compliant and the factors explaining compliance.
Research Prof., Chr. Michelsen Institute (CMI), Extraordinary Prof., the African Tax Institute, University of Pretoria, and Senior Fellow, International Centre for Tax and Development
