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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Detaylı Bibliyografya
Yazar: Schlotterbeck, Stephane
Materyal Türü: Dergi
Dil:English
Baskı/Yayın Bilgisi: Washington, D.C. : International Monetary Fund, 2017.
Seri Bilgileri:IMF Working Papers; Working Paper ; No. 2017/088
Online Erişim:Full text available on IMF