Equivalence of the Production and Consumption Methods of Calcuting the Value-Added Tax Base : Application in Zambia /
Two methods of calculating the value-added tax (VAT) base, using production and consumption data, respectively, have been applied in different countries to estimate VAT revenue. It is not apparent that these methods should produce the same result for a particular country because each method requires...
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| 格式: | 雜誌 |
| 語言: | English |
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Washington, D.C. :
International Monetary Fund,
1996.
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| 叢編: | IMF Working Papers; Working Paper ;
No. 1996/067 |
| 在線閱讀: | Full text available on IMF |