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...

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Detalhes bibliográficos
Autor principal: Schlotterbeck, Stephane
Formato: Periódico
Idioma:English
Publicado em: Washington, D.C. : International Monetary Fund, 2017.
coleção:IMF Working Papers; Working Paper ; No. 2017/088
Acesso em linha:Full text available on IMF