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VAT in Developing and Transitional Countries

Language EnglishEnglish
Book Paperback
Book VAT in Developing and Transitional Countries Richard BirdPierre-Pascal Gendron
Libristo code: 02051163
Publishers Cambridge University Press, February 2011
Value-added tax (VAT) dominates tax systems around the world. But should every country have a VAT? I... Full description
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Value-added tax (VAT) dominates tax systems around the world. But should every country have a VAT? Is VAT always as good as it could be in economic, equity and administrative terms? In developing and transitional countries the answers to such questions are critical to stability, growth and development. VAT is a critical fiscal tool in most countries. But VAT can sometimes be better designed and almost always better administered. The key questions that must be answered in designing and implementing VAT are essentially the same in all countries. But different tax designs may best suit different countries facing different circumstances. This 2007 book reviews experiences with VATs around the world and assesses how the choice of particular design features may affect outcomes in particular contexts.

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About the book

Full name VAT in Developing and Transitional Countries
Author Richard BirdPierre-Pascal Gendron
Language English
Binding Book - Paperback
Date of issue 2011
Number of pages 278
EAN 9781107401440
ISBN 1107401445
Libristo code 02051163
Publishers Cambridge University Press
Weight 43
Dimensions 152 x 229 x 16

Categories

Place qualifiers > Other geographical groupings: Oceans & seas, historical, political etc > Political, socio-economic, cultural & strategic groupings > Developing countries
Economics, Finance, Business & Management > Finance & accounting > Finance > Public finance & taxation
Economics, Finance, Business & Management > Economics > Development economics & emerging economies
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