2 Basic Design Issues
Author: Mr. Liam P. Ebrill, Mr. Michael Keen, and Ms. Victoria J Perry
Language:
English
Keywords:
BOOK; VAT; tax; rate; invoice-credit VAT; country; input tax; VAT chain; invoice method; cash flow; VAT tax; Value-added tax; Credit; Consumption taxes; Cash-flow tax

Abstract

The diversity of VATs observed around the world reflects the wide range of choices that must be made in designing and implementing a VAT. Some of these choices are more controversial than others. This chapter reviews some core features of the VAT for which there is widespread agreement on what constitutes “best practice.”

Within Same Series

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Cover The Modern VAT
The Modern VAT
Author: Mr. Liam P. Ebrill, Mr. Michael Keen, and Ms. Victoria J Perry
ISBN:
9781589060265
Publication Date:
05 Nov 2001
Publisher:
International Monetary Fund
DOI:
https://doi.org/10.5089/9781589060265.071
Pages:
242

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