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

VAT in Developing and Transitional Countries

Limbă: engleză
Legare: Copertă tare
Disponibilitate: În depozitul extern
Expediem în 10-18 zile
417.59 lei
Value-added tax (VAT) dominates tax systems around the world. But should every country have a VAT? I...

Informații despre carte

Limbă
engleză
Legare
Carte - Copertă tare
Publicat
2007
Pagini
278
EAN
9780521877657
ISBN
0521877652
Enbook ID
02048629
Greutate
518
Dimensiuni
162 x 238 x 23

Descriere completă

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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