Overview of VATs in Africa

Abstract

Chapter 4 provides an overview of VATs in Africa, noting their broad characteristics and listing the general issues that arise. Countries with VAT are grouped by the particular regional economic community (REC) of which they are members. Salient features pertaining to the year of introduction, the predecessor sales tax, the range of non-standard exemptions, the rate structures, and the coverage of the excises on luxury goods and services are noted and broadly discussed.