Bird Richard: The VAT in Developing and Transitional Countries
Скачать книгу (размер 1 411 Kb , формат fb2, страниц 278) Аннотация: Value-added tax (VAT) now dominates tax systems around the world. But should every country have a VAT? Is the current VAT always as good as it could be in economic, equity, and administrative terms? In developing and transitional countries the answers to such questions are critical to stability, growth, and development. But can VAT be better designed and better administered? These are the key…