Search Results for vat revenue

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Two methods of calculating the value-added tax (VAT) base, using production and consumption data,...

This Selected Issues paper and Statistical Appendix describes how to improve value-added tax...

The value-added tax (VAT) in China has the unusual feature that capital goods are included in the...

The Fund has long played a lead role in supporting developing countries’ efforts to improve their...

Like any tax, the VAT is vulnerable to evasion and fraud. But its credit and refund mechanism...

Selected Issues