Central Bank of Nigeria Library

Value added tax /

Tait, Alan A.

Value added tax / - London ; New York : McGraw-Hill, c1972. - viii, 184 p. ; - McGraw-Hill European series in management ; .

Includes index.

Includes bibliographical references: p. 169-173.

This study hopes to clarify some of the issues and potential difficulties, and suggest likely changes in prices, output, efficiency, and the balance of payments. It concentrates on the actual forms of VAT used, their advantages and drawbacks, the changes possible in theory and in practice, and the desirable forms of VAT harmonization.

0070942382


Value-added tax.

HJ5711 / .T35

336.2'71 / TAI