How to Manage Value-Added Tax Refunds /
The value-added tax (VAT) has the potential to generate significant government revenue. Despite its intrinsic self-enforcement capacity, many tax administrations find it challenging to refund excess input credits, which is critical to a well-functioning VAT system. Improperly functioning VAT refund...
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| Övriga upphovsmän: | , , |
| Materialtyp: | Tidskrift |
| Språk: | English |
| Publicerad: |
Washington, D.C. :
International Monetary Fund,
2021.
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| Serie: | IMF How To Notes; How-To Note ;
No 2021/004 |
| Ämnen: | |
| Länkar: | Full text available on IMF |