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A TARIFF, EXCISE, AND VAT WITHHOLDING TAX SYSTEM FOR IMPORTING GOODS FOR BOLIVIA

Ricardo Godoy, Glenn Jenkins () and Richard Patten

No 1991-09, Development Discussion Papers from JDI Executive Programs

Abstract: The system outline here is designed to make the maximum use of the great advances and cost savings arising in modern communication. Fax and electronic mail allow for almost instant communication at very low cost between Bolivia and almost every other country in the world. As a consequence, the information on price and quality is more readily available at the place of export than at the point of import; this information can be obtained quickly and inexpensively by Bolivia. The surveyor firms assisting in this system should have access to these new communication facilities.

Keywords: tax system; imports communication; Bolivia (search for similar items in EconPapers)
JEL-codes: H20 (search for similar items in EconPapers)
Pages: 17 pages
Date: 1991-06
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