Problems of Administering a Value-Added Tax in Developing Countries /
During the 1970s and 1980s, many developing countries enacted value-added taxes (VATs) as a part of their fiscal structures. The productivity of this source of revenue has depended in large part on the facility with which the tax can be administered. Single rate VATs have proved easier to administer...
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| Format: | Journal |
| Language: | English |
| Published: |
Washington, D.C. :
International Monetary Fund,
1986.
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| Series: | IMF Working Papers; Working Paper ;
No. 1986/015 |
| Online Access: | Full text available on IMF |