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...
Autor kompanije: | |
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Format: | Žurnal |
Jezik: | English |
Izdano: |
Washington, D.C. :
International Monetary Fund,
1992.
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Serija: | IMF Staff Papers; IMF Staff Papers ;
No. 1992/002 |
Online pristup: | Full text available on IMF |