Abstract
Developing countries find it challenging to generate enough tax revenue to meet essential government expenditure needs on social welfare and economic development. However, over the years, taxation technology has developed significantly to provide more sophisticated taxation methods. Concentrating on one such innovation in taxation: Value Added Tax (VAT), this thesis offers three related studies that investigate the effectiveness of VAT on tax capacity of developing countries. The findings are expected to contribute towards a better design and implementation of VAT policy in developing countries which ensure efficient taxation system, providing much-needed funds for economic development and social welfare.
| Original language | English |
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| Qualification | Doctor of Philosophy |
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| Award date | 16 Aug 2021 |
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| Publication status | Unpublished - 2021 |
Access to Document
- THESIS - DOCTOR OF PHILOSOPHY - KONARA MUDIYANSELAGE, Harsha - 2021
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