Mpofu, Favourate Y. - In: International Journal of Financial Studies : open … 10 (2022) 3, pp. 1-21
possibilities and constraints of taxing the digital economy in Africa using value added tax (VAT). The paper reviewed 55 articles … opportunities include the existence of VAT regulation, increased revenue mobilization and efficiency gains, while challenges include … ambiguities in legislation, capacity constraints and tax knowledge gaps. The implications of using VAT to collect tax from the …
