Add to ORKGThe value-added tax has, in recent decades, become the most important single tax in most developing and transitional economies. This paper reviews some problems that have emerged as important as more experience has been gained with how VATs really work in many such countries and suggests some lines of research that need to be explored further to overcome those problems.value-added tax, developing countries, transitional countries
The general advice of international institutions such as the IMF and the World Bank given to develop...
Value added tax has been applied for four decades now and as a novelty it has already worn off both ...
In this study, we examine whether or not the adoption of value-added tax (VAT) in developing countri...
The value-added tax has, in recent decades, become the most important single tax in most developing ...
The authors are grateful to the sponsors for their support and also, most especially, to the many co...
This paper explores the causes and consequences of the remarkable rise of the valueadded tax (VAT), ...
This paper explores the causes and consequences of the remarkable rise of the value added tax (VAT),...
International audienceThis paper investigates the role of Value Added Tax (VAT) and excises in first...
Almost unknown in 1960, the value added tax (VAT) is now found in more than 130 countries, raises a...
In the course of introducing a market-oriented tax system, most Central and Eastern European countri...
The paper attempts to elaborate on the revenue-raising capabilities (economic efficiency and viabili...
This paper investigates the role of Value Added Tax (VAT) and excises as first wave tax transition t...
Value Added Tax, in Poland known as a products and services tax, is one of pillars of modern fiscal ...
This paper examines the impact of international remittances on both the level and the instability of...
<p>Abstract<br>Value Added Tax (VAT) is a form of consumption tax. VAT has an important role in deve...
The general advice of international institutions such as the IMF and the World Bank given to develop...
Value added tax has been applied for four decades now and as a novelty it has already worn off both ...
In this study, we examine whether or not the adoption of value-added tax (VAT) in developing countri...
The value-added tax has, in recent decades, become the most important single tax in most developing ...
The authors are grateful to the sponsors for their support and also, most especially, to the many co...
This paper explores the causes and consequences of the remarkable rise of the valueadded tax (VAT), ...
This paper explores the causes and consequences of the remarkable rise of the value added tax (VAT),...
International audienceThis paper investigates the role of Value Added Tax (VAT) and excises in first...
Almost unknown in 1960, the value added tax (VAT) is now found in more than 130 countries, raises a...
In the course of introducing a market-oriented tax system, most Central and Eastern European countri...
The paper attempts to elaborate on the revenue-raising capabilities (economic efficiency and viabili...
This paper investigates the role of Value Added Tax (VAT) and excises as first wave tax transition t...
Value Added Tax, in Poland known as a products and services tax, is one of pillars of modern fiscal ...
This paper examines the impact of international remittances on both the level and the instability of...
<p>Abstract<br>Value Added Tax (VAT) is a form of consumption tax. VAT has an important role in deve...
The general advice of international institutions such as the IMF and the World Bank given to develop...
Value added tax has been applied for four decades now and as a novelty it has already worn off both ...
In this study, we examine whether or not the adoption of value-added tax (VAT) in developing countri...