arbiter
JournalsAccount

Is Africa Ready for a Unified Digital VAT Strategy? A Cross-Border Compliance and Policy Perspective

R. Kemboi

International VAT Monitor2025https://doi.org/10.59403/1fxk95narticle
ABDC B
Weight
0.50

Abstract

As African countries expand their digital tax frameworks, the continent faces a growing challenge: how to manage a fragmented array of VAT regimes applied to cross-border digital services. In this article, the author explores whether a more unified approach to digital VAT is achievable and necessary for Africa’s future. It critically assesses the current diversity of national rules and their implications for compliance, revenue mobilization and digital trade. Drawing on comparative experiences from the European Union, Latin America and Asia, the author analyses the institutional, legal and administrative realities shaping Africa’s policy choices.

Open via your library →

Cite this paper

https://doi.org/https://doi.org/10.59403/1fxk95n

Or copy a formatted citation

@article{r.2025,
  title        = {{Is Africa Ready for a Unified Digital VAT Strategy? A Cross-Border Compliance and Policy Perspective}},
  author       = {R. Kemboi},
  journal      = {International VAT Monitor},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.59403/1fxk95n},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

Is Africa Ready for a Unified Digital VAT Strategy? A Cross-Border Compliance and Policy Perspective

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.