IMF Staff papers : Volume 39 No. 2.
This paper answers key questions in considering a value-added tax (VAT) for Central and Eastern European countries. The paper emphasizes that in Western countries tax policy derives from the assumption that the market achieves an optimal allocation of resources. Efficiency in resource allocation and...
مؤلف مشترك: | |
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التنسيق: | دورية |
اللغة: | English |
منشور في: |
Washington, D.C. :
International Monetary Fund,
1992.
|
سلاسل: | IMF Staff Papers; IMF Staff Papers ;
No. 1992/002 |
الوصول للمادة أونلاين: | Full text available on IMF |