Könyv VAT in Developing and Transitional Countries Richard BirdPierre-Pascal Gendron

VAT in Developing and Transitional Countries

Nyelv: Angol
Kötés: Puha kötésű
Elérhetőség: Beszállítói készleten
Küldés 10-18 napon belül
19 953 Ft
Value-added tax (VAT) dominates tax systems around the world. But should every country have a VAT? I...

Információk a könyvről

Nyelv
Angol
Kötés
Könyv - Puha kötésű
Kiadva
2011
oldal
278
EAN
9781107401440
ISBN
1107401445
Enbook ID
02051163
Súly
43
Méretek
152 x 229 x 16

Teljes leírás

Value-added tax (VAT) dominates tax systems around the world. But should every country have a VAT? Is VAT always as good as it could be in economic, equity and administrative terms? In developing and transitional countries the answers to such questions are critical to stability, growth and development. VAT is a critical fiscal tool in most countries. But VAT can sometimes be better designed and almost always better administered. The key questions that must be answered in designing and implementing VAT are essentially the same in all countries. But different tax designs may best suit different countries facing different circumstances. This 2007 book reviews experiences with VATs around the world and assesses how the choice of particular design features may affect outcomes in particular contexts.

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