Journal Issue
Finance & Development, March 1975

The role and structure of sales tax and excise systems: Although sales taxes and excises appear to be attractive and dependable sources of revenue on the surface, developing countries would do well to examine them closely before applying them.

International Monetary Fund. External Relations Dept.
Published Date:
March 1975
    • ShareShare
    Show Summary Details
    You are not logged in and do not have access to this content. Please login or, to subscribe to IMF eLibrary, please click here

    Other Resources Citing This Publication