Improving domestic revenue mobilization extremely important for Zimbabwe to create the fiscal space to absorb quasi-fiscal expenditures and support macroeconomic stability. In November 2023, Zimbabwe announced measures to raise additional tax revenue. This included limiting value-added tax (VAT) zero ratings to exports only, and VAT exemptions to a small number of essential items. This paper carries out a VAT tax gap analysis and uses a partial fiscal...
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INFORMACIÓN
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2025/02/25
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Documento de trabajo
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197519
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1
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2025/02/26
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Disclosed
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Fiscal and Distributional Implications of VAT Reforms in Zimbabwe