The project aimed to estimate the value-added tax (VAT) gap, defined as the difference between the theoretical VAT liability (i.e, the amounts that could be collected given the existing VAT legislation) and what is actually collected in Zambia. This study helped evaluate the efficiency of the Zambian Revenue Authority and proposed improvements in tax legislation and administration to policymakers. Zambian VAT revenues as a share of GDP were compared to their respective values in comparable countries.
Source: theigc.org
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