The Vat in Developing and Transitional Countries Tapa blanda - 2011

New. New Book; Fast Shipping from UK; Not signed; Not First Edition; The The Vat in Developing and Transitional Countries.

Paperback / softback. New. 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 the conceptual and practical issues related to VAT in a way that is relevant to students and to tax practitioners and officials around the world.

Cambridge University Press, 2011-02-21. Paperback. Good.

Cambridge University Press, 2011-02-21. Reprint. Paperback. Used:Good.

Cambridge University Press. paperback. New. 6x0x9. Brand New Book in Publishers original Sealing

paperback. Good. Access codes and supplements are not guaranteed with used items. May be an ex-library book.

ISBN: 9781107401440
Cambridge University Press | 28 February 2011
Paperback | 278 pages
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 book reviews experiences with VATs around the world and assesses how the choice of particular design features may affect outcomes in particular contexts.