Assessing the impact of an intervention to withhold value-added tax in Zambia

Kwabena Adu-Ababio, Aliisa Koivisto, Andreya Kumwenda, Gregory Chileshe, John Mulenga, Mutemwa Mebelo, Ian Mufana and Yenda Shamabobo

No wp-2023-21, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: Improving tax collection is essential if developing economies are to avoid over-reliance on external donor funds and loans. Revenue authorities in the Global South have recently adopted new policy tools to improve domestic revenue mobilization through taxes. One such new policy is a withholding system for value-added tax (VAT). In this study, we investigate the impact of adopting a system for withholding value-added tax on VAT collection in Zambia. While similar systems are in place in many countries, empirical research into their impact is still limited and inconclusive.

Keywords: Value-added tax; Tax compliance; Tax administration; Africa (search for similar items in EconPapers)
Date: 2023
New Economics Papers: this item is included in nep-acc, nep-afr, nep-iue and nep-pub
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://www.wider.unu.edu/sites/default/files/Publ ... hhold-VAT-Zambia.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:unu:wpaper:wp-2023-21

Access Statistics for this paper

More papers in WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER) Contact information at EDIRC.
Bibliographic data for series maintained by Siméon Rapin ().