Equivalence of the Production and Consumption Methods of Calcuting the Value-Added Tax Base : Application in Zambia

Application in Zambia

Equivalence of the Production and Consumption Methods of Calcuting the Value-Added Tax Base : Application in Zambia
Two methods of calculating the value-added tax (VAT) base, using production and consumption data, respectively, have been applied in different countries to estimate VAT revenue. It is not apparent that these methods should produce the same result for a particular country because each method requires different adjustments for exemptions. This... READ MORE...

Publication date: July 1996
ISBN 9781451961584
$15.00

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