VAT is the most important tax in most developing and transitional countries. This book draws on a wide range of experience and research to discuss a wide range of conceptual and practical issues related to VAT in a way that is relevant both to students and to tax practitioners and officials around the world. It updates, extends, and amends the only similar book-length treatment, The Modern VAT, an authored work published by the International Monetary Fund in 2001.
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"The VAT in Developing and Transitional Countries... provides a readable, comprehensive, and thoughtful summary of the critical issues related to adopting and operating the value added tax (VAT) in developing and transitional economies.... [It] is a valuable addition to the library of anyone interested in tax design, public administration, or development in general." - Finance and Development
"This is a rich and elegant book on a rich and (if we are to understand it properly) inelegant topic. So quiet (in terms of its research impact) and so complete has been the success of the VAT that some revisionism is long overdue. That is not what this book provides, and indeed there is more here of comfort to the conventional view than the opposite. But it does set out some key issues and challenges in what remains a largely untrodden area. Perhaps the VAT is finally starting to get the attention it deserves." - Michael Keen, International Monetary Fund, Journal of Economic Literature
"This is a rich and elegant book on a rich and (if we are to understand it properly) inelegant topic. So quiet (in terms of its research impact) and so complete has been the success of the VAT that some revisionism is long overdue. That is not what this book provides, and indeed there is more here of comfort to the conventional view than the opposite. But it does set out some key issues and challenges in what remains a largely untrodden area. Perhaps the VAT is finally starting to get the attention it deserves." - Michael Keen, International Monetary Fund, Journal of Economic Literature
Book Description
VAT is the most important tax in most developing and transitional countries. This book draws on a wide range of experience and research to discuss a wide range of conceptual and practical issues related to VAT in a way that is relevant both to students and to tax practitioners and officials around the world.
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Key Phrases - Statistically Improbable Phrases (SIPs):
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digital economy, good tax administration, input tax credits, transitional countries, refund problem, most such countries, general consumption tax, business inputs, exemption system, rebate rate, tax design, tax choice, registered traders, full taxation, exempt supplies, destination principle, small taxpayers, digital commerce, retail sales tax, input credits, subnational jurisdictions Key Phrases - Capitalized Phrases (CAPs): (learn more)
United States, Latin America, New Zealand, Key Issues, New Issues, Always the Answer, World Bank, International Tax Dialogue, European Commission, South Africa, United Kingdom, Hong Kong, Annex Table, Soviet Union, Charitable Activities, European Union, Nova Scotia, The Economics of Tax Choice, Member State, Design Table, Inter-American Development Bank, Two Worlds, Québec Sales Tax, Has Spread, Harmonized Sales Tax Browse Sample Pages:
Front Cover | Table of Contents | First Pages | Index | Surprise Me!
digital economy, good tax administration, input tax credits, transitional countries, refund problem, most such countries, general consumption tax, business inputs, exemption system, rebate rate, tax design, tax choice, registered traders, full taxation, exempt supplies, destination principle, small taxpayers, digital commerce, retail sales tax, input credits, subnational jurisdictions Key Phrases - Capitalized Phrases (CAPs): (learn more)
United States, Latin America, New Zealand, Key Issues, New Issues, Always the Answer, World Bank, International Tax Dialogue, European Commission, South Africa, United Kingdom, Hong Kong, Annex Table, Soviet Union, Charitable Activities, European Union, Nova Scotia, The Economics of Tax Choice, Member State, Design Table, Inter-American Development Bank, Two Worlds, Québec Sales Tax, Has Spread, Harmonized Sales Tax Browse Sample Pages:
Front Cover | Table of Contents | First Pages | Index | Surprise Me!
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