Evaluating Value Added Tax in Morocco

Name: Evaluating Value Added Tax in Morocco
Brand: LAP Lambert Academic Publishing
SKU: 9783846519110
Price: 234.6 RON
Availability: InStock

Autor: Fredrika Cruce Naeyé

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Legare: Carte broșată

Editura: LAP Lambert Academic Publishing

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Following trade liberalisation and the resulting loss in government revenues from trade tariffs, gov...

Informații despre carte

Autor

Fredrika Cruce Naeyé

Limbă

engleză

Legare

Carte - Carte broșată

Publicat

2011

Pagini

EAN

9783846519110

Enbook ID

06904929

Editura

LAP Lambert Academic Publishing

Greutate

113

Dimensiuni

152 x 229 x 4

Descriere completă

Following trade liberalisation and the resulting loss in government revenues from trade tariffs, governments need to find other sources of revenue to compensate for their loss. Many developing countries have set their hopes on value added tax (VAT). This was also the case for Morocco when it introduced VAT in 1986. Over the years it has become evident that the Moroccan VAT is not sufficiently simple, neutral and equitable as the number of exemptions and differentiated rates have multiplied and the informal sector is substantial. A VAT-reform was initiated in 2005 with the aim of progressively implementing a modern VAT, in line with best international practices. In this study, the author evaluates the Moroccan VAT-system, especially following the changes that have been implemented as part of the most recent fiscal reform.

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Evaluating Value Added Tax in Morocco

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Descriere completă

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