Estimating the Base of the Value-Added Tax (VAT) in Developing Countries : The Problem of Exemptions /
Developing countries with VATs typically exempt a large number of goods and services. Following a brief discussion of the rationale for exemptions, this paper presents a formula for the base of a VAT with exemptions. Two basic adjustments must be made to the base without exemptions: subtraction of t...
| 主要作者: | |
|---|---|
| 格式: | 雜誌 |
| 語言: | English |
| 出版: |
Washington, D.C. :
International Monetary Fund,
1991.
|
| 叢編: | IMF Working Papers; Working Paper ;
No. 1991/021 |
| 在線閱讀: | Full text available on IMF |