Central American Tax Reform : Trends and Possibilities /

Central American tax systems are modern in their orientation, though there remains scope for beneficial reform. Value-added taxes are the mainstay of collections, but their performance varies. Income and property taxes remain relatively underused and should apply to higher income taxpayers more comp...

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Bibliografske podrobnosti
Glavni avtor: Stotsky, Janet
Drugi avtorji: WoldeMariam, Asegedech
Format: Revija
Jezik:English
Izdano: Washington, D.C. : International Monetary Fund, 2002.
Serija:IMF Working Papers; Working Paper ; No. 2002/227
Online dostop:Full text available on IMF
Opis
Izvleček:Central American tax systems are modern in their orientation, though there remains scope for beneficial reform. Value-added taxes are the mainstay of collections, but their performance varies. Income and property taxes remain relatively underused and should apply to higher income taxpayers more comprehensively. Tax reform needs to be mindful of global competition. Continuing improvement in administrative performance is also essential.
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<strong>On-Campus Access:</strong> No User ID or Password Required
Fizični opis:1 online resource (41 pages)
Format:Mode of access: Internet
ISSN:1018-5941
Dostop:Electronic access restricted to authorized BRAC University faculty, staff and students