Books

The Modern VAT

By Liam P. Ebrill, Michael Keen, Victoria J Perry

November 5, 2001

Preview Citation

Format: Chicago

Liam P. Ebrill, Michael Keen, and Victoria J Perry. The Modern VAT, (USA: International Monetary Fund, 2001) accessed December 22, 2024

Summary

Value-added tax, or VAT, first introduced less than 50 years ago, is now a pivotal component of tax systems around the world. The rapid and seemingly irresistible rise of the VAT is probably the most important tax development of the latter twentieth century, and certainly the most breathtaking. Written by a team of experts from the IMF, this book examines the remarkable spread and current reach of the innovative tax and draws lessons about the design and implementation of the VAT, as experienced by different countries around the world. How efficient is it as a tax, is it fair, and is it suitable for all countries? These are among the questions raised. This highly informative and well-researched book also looks at the likely future of the tax.

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

Keywords: Auditing, BOOK, Central Africa, Consumption taxes, Country, East Africa, Income and capital gains taxes, Invoice-credit VAT, Middle East, North Africa, Rate, Sub-Saharan Africa, Tax, Tax administration core functions, Value-added tax, VAT, VAT administration, VAT revenue, VAT system, VAT threshold

Publication Details

  • Pages:

    242

  • Volume:

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  • DOI:

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  • Issue:

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  • Series:

    Books

  • Stock No:

    MVATEA2008001

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