The Nigeria Revenue Service (NRS) has clarified that the new Tax Act did not introduce any new or additional Value Added Tax ...

The Nigeria Revenue Service (NRS) has firmly dismissed circulating reports suggesting that Value Added Tax (VAT) has been ...

The Nigeria Revenue Service, NRS, has clarified that the Value Added Tax, VAT, applied to banking services is not a new ...

This paper examines the efficiency of the Value Added Tax (VAT), focusing on its role as a revenue-raising tool and its use to achieve non-revenue objectives. The analysis highlights the VAT's ...

In the context of the current discussion on possible tax reforms in Argentina, Julián Folgar analyzes one of the most relevant and yet least understood taxes in the system: the VAT (Value Added Tax) ...