Taxing the digital economy through consumption taxes (VAT) in African countries : possibilities, constraints and implications
Year of publication: |
2022
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Authors: | Mpofu, Favourate Y. |
Published in: |
International Journal of Financial Studies : open access journal. - Basel : MDPI, ISSN 2227-7072, ZDB-ID 2704235-2. - Vol. 10.2022, 3, Art.-No. 65, p. 1-21
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Subject: | constraints | consumption tax | digital economy | taxation | VAT | Umsatzsteuer | Sales tax | Verbrauchsteuer | Excise tax | Electronic Commerce | E-commerce | Steuerreform | Tax reform |
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