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The Modern VAT

The Modern VAT »

Series: Books

Author(s): Liam Ebrill , Michael Keen , and Victoria Perry

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 November 2001

DOI: http://dx.doi.org/10.5089/9781589060265.071

ISBN: 9781589060265

Keywords: vat, tax administration, sales tax, taxation, tax system

Value-added tax, or VAT, first introduced less than 50 years ago, is now a pivotal component of tax systems around the world. The rapid and seemingly irresistible rise of the VAT is probably the most important tax...

Intégration et Croissance dans une Économie Mondialisée

Intégration et Croissance dans une Économie Mondialisée »

Series: Other Statistical Electronic Products

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 September 1999

Language: French

DOI: http://dx.doi.org/10.5089/9781557758484.038

ISBN: 9781557758484

Keywords: regional integration, world economy, trade liberalization, globalization, global integration, civil service, international financial, world trade, regional cooperation, capital account liberalization

Four commentaries by Alassane D. Ouattara...

Foreign Aid and Revenue

Foreign Aid and Revenue »

Source: Foreign Aid and Revenue : Still a Crowding Out Effect?

Volume/Issue: 2012/186

Series: IMF Working Papers

Author(s): Ernesto Crivelli , Sanjeev Gupta , Priscilla Muthoora , and Dora Benedek

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2012

ISBN: 9781475505344

Keywords: tax revenues, tax revenue, total tax revenue

This paper reexamines the relationship between aid and domestic tax revenues using a more recent and comprehensive dataset covering 118 countries for the period 1980 - 2009. Overall, our results support earlier fin...

Uganda: Second Review Under the Policy Support Instrument and Request for Modification of Assessment Criteria

Uganda: Second Review Under the Policy Support Instrument and Request for Modification of Assessment Criteria »

Source: Uganda : Second Review Under the Policy Support Instrument and Request for Modification of Assessment Criteria

Volume/Issue: 2014/195

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. African Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 July 2014

ISBN: 9781498374873

Keywords: budget support, tax administration, tax revenue, fiscal operations

This paper focuses on Uganda's Second Review Under the Policy Support Instrument (PSI) and Request for Modification of Assessment Criteria. Economic performance of Uganda has been broadly favorable. Progress has be...

Uganda: Second Review Under the Policy Support Instrument and Request for Modification of Assessment Criteria—Informational Annex

Uganda: Second Review Under the Policy Support Instrument and Request for Modification of Assessment Criteria—Informational Annex »

Source: Uganda : Second Review Under the Policy Support Instrument and Request for Modification of Assessment Criteria

Volume/Issue: 2014/195

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. African Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 July 2014

ISBN: 9781498374873

Keywords: budget support, tax administration, tax revenue, fiscal operations

This paper focuses on Uganda's Second Review Under the Policy Support Instrument (PSI) and Request for Modification of Assessment Criteria. Economic performance of Uganda has been broadly favorable. Progress has be...

IMF Executive Board Completes Second PSI Review for Uganda

IMF Executive Board Completes Second PSI Review for Uganda »

Source: Uganda : Second Review Under the Policy Support Instrument and Request for Modification of Assessment Criteria

Volume/Issue: 2014/195

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. African Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 July 2014

ISBN: 9781498374873

Keywords: budget support, tax administration, tax revenue, fiscal operations

This paper focuses on Uganda's Second Review Under the Policy Support Instrument (PSI) and Request for Modification of Assessment Criteria. Economic performance of Uganda has been broadly favorable. Progress has be...

Statement by Mr. Saho Executive Director for Uganda, June 27, 2014

Statement by Mr. Saho Executive Director for Uganda, June 27, 2014 »

Source: Uganda : Second Review Under the Policy Support Instrument and Request for Modification of Assessment Criteria

Volume/Issue: 2014/195

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. African Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 July 2014

ISBN: 9781498374873

Keywords: budget support, tax administration, tax revenue, fiscal operations

This paper focuses on Uganda's Second Review Under the Policy Support Instrument (PSI) and Request for Modification of Assessment Criteria. Economic performance of Uganda has been broadly favorable. Progress has be...

3 Is the VAT a Particularly Effective and Efficient Tax?

3 Is the VAT a Particularly Effective and Efficient Tax? »

Source: The Modern VAT

Series: Books

Author(s): Liam Ebrill , Michael Keen , and Victoria Perry

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 November 2001

ISBN: 9781589060265

Keywords: vat, tax administration, sales tax, taxation, tax system

Despite the evident importance of the spread of the VAT, there have been almost no systematic attempts to progress beyond anecdote in evaluating its performance. Is there any evidence that adoption of the VA...

5 Collection Costs and the Complexity of VAT

5 Collection Costs and the Complexity of VAT »

Source: The Modern VAT

Series: Books

Author(s): Liam Ebrill , Michael Keen , and Victoria Perry

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 November 2001

ISBN: 9781589060265

Keywords: vat, tax administration, sales tax, taxation, tax system

One charge commonly leveled at the VAT is that it is an intrinsically complex tax, cumbersome to both authorities and the taxpayer and, consequently, ill-suited to developing countries in which familiarity w...

2 Basic Design Issues

2 Basic Design Issues »

Source: The Modern VAT

Series: Books

Author(s): Liam Ebrill , Michael Keen , and Victoria Perry

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 November 2001

ISBN: 9781589060265

Keywords: vat, tax administration, sales tax, taxation, tax system

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 chapte...