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 ...

A Nigerian man has sparked conversation online after calling out his barber for adding a 7.5% Value Added Tax (VAT) to ...

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) ...

Indonesia faces the challenge of increasing tax revenue while ensuring social equity. A potential solution is a modernised value-added tax system that maintains a uniform rate across all goods and ...

Following the passage of the Value Added Tax Act, 2025 (Act 1151), which takes effect from January 1, 2026, the VAT rate has ...