Cover Value-Added Tax
Value-Added Tax
Administrative and Policy Issues
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Abstract

More than 50 countries worldwide employ a value-added tax. What are its effects on prices, exports, and investment? Is it regressive? These and other questions are answered in this collection of papers presented at a March 1990 Jakarta seminar on the VAT in Asia.

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Author: Mr. Alan A. Tait1
  • 1 0000000404811396https://isni.org/isni/0000000404811396International Monetary Fund
Series:
Occasional Papers
Publisher:
International Monetary Fund
Language:
English
Publication Date:
15 Jun 1991
DOI:
https://doi.org/10.5089/9781557751843.084
ISBN:
9781557751843
ISSN:
0251-6365
Pages:
100
Keywords:
OP; taxpayer; VAT; commissioner of Inland Revenue; VAT taxpayer; excise Tax Division; State tax bureau; fiscal policy monitoring; VAT credit; Value-added tax; Auditing; Income and capital gains taxes; Tax administration core functions; Tax auditing and verification; Africa; Global; Pacific Islands; VAT administration; VAT debit; VAT invoice; Caribbean
Legal-disclaimer:
The views expressed in this book are those of the authors and should not be reported as or attributed to the International Monetary Fund, its Executive Board, or the governments of any of its member countries.