Tax Administration Reforms in the Caribbean : Challenges, Achievements, and Next Steps /
Over the past decade, governments in the Caribbean region have introduced the value-added tax (VAT) to modernize their tax system, rapidly mobilize revenue and reduce budget deficits. This paper analyzes VAT performance in the region and concludes that while it has boosted revenues, the VAT has not...
Autor principal: | |
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Formato: | Revista |
Lenguaje: | English |
Publicado: |
Washington, D.C. :
International Monetary Fund,
2017.
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Colección: | IMF Working Papers; Working Paper ;
No. 2017/088 |
Acceso en línea: | Full text available on IMF |