Problems of Administering a Value-Added Tax in Developing Countries

Problems of Administering a Value-Added Tax in Developing Countries
During the 1970s and 1980s, many developing countries enacted value-added taxes (VATs) as a part of their fiscal structures. The productivity of this source of revenue has depended in large part on the facility with which the tax can be administered. Single rate VATs have proved easier to administer than those with multiple rates. Exemptions and... READ MORE...

Publication date: December 1986
ISBN 9781451923445
$10.00

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