Article
The Impact of Value-Added Tax on Revenue Performance in Sierra Leone: Case Study of the National Revenue Authority In Sierra Leone
2023-09-15
Abstract excerpt
Value Added Tax (VAT) is a significant source of revenue for many countries around the world with Sierra Leone not an exception. In Sierra Leone, GST is synonymous with VAT. It's a consumption-based tax levied on the value added at each stage of production or distribution of goods and services. VAT is designed to be collected at multiple stages of the supply chain, with businesses collecting the tax from their cus...
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Identifiers and source
- Literature Corpus work
- 892b47eb-08ac-5f51-a38b-dbccfef6d831
- DOI
- 10.2139/ssrn.4571429