Books

Value Added Tax: International Practice and Problems

ByAlan A. Tait

June 15, 1988

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Format: Chicago

Alan A. Tait Value Added Tax: International Practice and Problems, (USA: International Monetary Fund, 1988) accessed 12/7/2025, https://doi.org/10.5089/9781557750129.071

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Summary

This book, by Alan A. Tait, is an examination of VAT. It looks at problems and theoretical options and potential impacts, as well as detailing the practical aspects of implementing new tax structures. The author advances arguments for and against alternative policies and illustrates his study with international examples from Europe, Latin America, Asia, and the Pacific. He suggests that countries can learn from each other's experiencees with VAT.

Subject: Auditing, Income and capital gains taxes, Income tax systems, Public financial management (PFM), Sales tax, Taxes, Value-added tax

Keywords: Africa, Asia and Pacific, Auditing, BOOK, Caribbean, Central America, EC country, Europe, flat rate, Global, Income and capital gains taxes, income tax, Income tax systems, rate, Sales tax, sc, tax, tax authorities, tax content, tax liability, Value-added tax, Western Hemisphere, zero rating

Notes

Reprinted