The Modern VAT
By: and and and
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- Synopsis
- Value-added tax was first introduced less than 50 years ago. Today, it is a key component of tax systems around the world, and major source of government revenue in over 120 countries. The IMF has attached considerable importance to the proper design and implementation of the tax, and this book draws upon the work of the Fiscal Affairs Department (FAD) of the IMF. Over half of all countries that have introduced a VAT during the last twenty years have made use of FAD advice. The book considers a variety of issues regarding the development of the VAT, including: its nature, importance and spread; basic design issues; whether it is an effective and efficient method; revenue performance; collection costs; small countries and the VAT; the impact of international economic integration; and likely future developments.
- Copyright:
- 2001
Book Details
- Book Quality:
- Publisher Quality
- ISBN-13:
- 9781451993592
- Related ISBNs:
- 9781589060265
- Publisher:
- International Monetary Fund
- Date of Addition:
- 03/27/12
- Copyrighted By:
- International Monetary Fund
- Adult content:
- No
- Language:
- English
- Has Image Descriptions:
- No
- Categories:
- Nonfiction, Business and Finance
- Submitted By:
- Bookshare Staff
- Usage Restrictions:
- This is a copyrighted book.
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