VAT in Developing and Transitional Countries

Name: VAT in Developing and Transitional Countries
Brand: Cambridge University Press
SKU: 9781107401440
Price: 274.65 RON
Availability: InStock

Autor: Richard BirdPierre-Pascal Gendron

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Editura: Cambridge University Press

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Value-added tax (VAT) dominates tax systems around the world. But should every country have a VAT? I...

Informații despre carte

Autor

Richard BirdPierre-Pascal Gendron

Limbă

engleză

Legare

Carte - Carte broșată

Publicat

2011

Pagini

278

EAN

9781107401440

ISBN

1107401445

Enbook ID

02051163

Editura

Cambridge University Press

Greutate

Dimensiuni

152 x 229 x 16

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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VAT in Developing and Transitional Countries

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