Value-Added Tax: Administrative and Policy Issues

Alan Tait

No 1991/011, IMF Occasional Papers from International Monetary Fund

Abstract: 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.

Keywords: OP; taxpayer; VAT; commissioner of Inland Revenue; VAT taxpayer; excise Tax Division; State tax bureau; fiscal policy monitoring; VAT credit; Value-added tax; Auditing; Income and capital gains taxes; Tax administration core functions; Tax auditing and verification; Africa; Global; Pacific Islands; VAT administration; VAT debit; VAT invoice; Caribbean (search for similar items in EconPapers)
Pages: 100
Date: 1991-06-15
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Citations: View citations in EconPapers (23)

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