Occasional Papers

Value-Added Tax: Administrative and Policy Issues

By Alan A. Tait

June 15, 1991

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Format: Chicago

Alan A. Tait Value-Added Tax: Administrative and Policy Issues, (USA: International Monetary Fund, 1991) accessed November 23, 2024

Summary

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.

Subject: Auditing, Income and capital gains taxes, Public financial management (PFM), Revenue administration, Tax administration core functions, Tax auditing and verification, Taxes, Value-added tax

Keywords: Africa, Auditing, Caribbean, Commissioner of Inland Revenue, Excise Tax Division, Fiscal policy monitoring, Global, Income and capital gains taxes, OP, Pacific Islands, State tax bureau, Tax administration core functions, Tax auditing and verification, Taxpayer, Value-added tax, VAT, VAT administration, VAT credit, VAT debit, VAT invoice, VAT taxpayer

Publication Details

  • Pages:

    100

  • Volume:

    ---

  • DOI:

    ---

  • Issue:

    ---

  • Series:

    Occasional Paper No. 1991/011

  • Stock No:

    S088EA0000000

  • ISBN:

    9781557751843

  • ISSN:

    0251-6365