Determinants of Value-Added Tax Revenue
Download or Read eBook Determinants of Value-Added Tax Revenue PDF written by eljko Bogeti? and published by World Bank Publications. This book was released on 1993 with total page 19 pages. Available in PDF, EPUB and Kindle.
Author | : eljko Bogeti? |
Publisher | : World Bank Publications |
Total Pages | : 19 |
Release | : 1993 |
ISBN-10 | : |
ISBN-13 | : |
Rating | : 4/5 ( Downloads) |
Book Synopsis Determinants of Value-Added Tax Revenue by : eljko Bogeti?
Book excerpt: Empirical analysis of value- added tax revenues on a sample of 34 countries conforms with conventional wisdom from theoretical and case studies. The key implication is that for value- added tax to provide superior revenues, it should be levied in a single rate on as broad a base as possible. And tax administration and enforcement must be tough to ensure compliance.