Value-Added Tax: Administrative and Policy Issues
June 15, 1991
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More than 50 countries worldwide employ a value-added tax. What are its effects on prices, exports, and investment? Is it regressive? These and other questions are answered in this collection of papers presented at a March 1990 Jakarta seminar on the VAT in Asia.
Subject: Auditing, Income and capital gains taxes, Public financial management (PFM), Revenue administration, Tax administration core functions, Tax auditing and verification, Taxes, Value-added tax
Keywords: Africa, Auditing, Caribbean, commissioner of Inland Revenue, excise Tax Division, fiscal policy monitoring, Global, Income and capital gains taxes, OP, Pacific Islands, State tax bureau, Tax administration core functions, Tax auditing and verification, taxpayer, Value-added tax, VAT, VAT administration, VAT credit, VAT debit, VAT invoice, VAT taxpayer
Pages:
100
Volume:
1991
DOI:
Issue:
011
Series:
Occasional Paper No. 1991/011
Stock No:
S088EA0000000
ISBN:
9781557751843
ISSN:
0251-6365
