Central Bank of Nigeria Library

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Value added taxation in developing countries /

Contributor(s): Material type: TextTextPublication details: Washington, D.C. : World Bank, c1990.Description: xvi, 237 pISBN:
  • 0821314106
Subject(s): DDC classification:
  • 336.2'714'091724 VAL
LOC classification:
  • HJ5715 .D44
Summary: The chapters in this volume fall into four groups. The first three chapters are on general issues in value added taxation : choices to be made in selecting a particular type of value added tax (VAT), effects of value added taxation on the price level and on the balance of payments, and tax incidence and income distribution theory applicable to such taxation. The second group of six chapters deals with certain lessons from, and certain unresolved problems shown by, experience in developed countries with the VAT : border tax adjustments, treatment of farmers and small firms, services in general, the financial sector, housing, and the possibilities for a VAT at the state level in a federal system. Third is a group of five chapters on lessons learned in certain developing countries that have used a VAT (Argentina, Brazil, Korea, Cote d'Ivoire, and the sub-Saharan region of Africa). The last group of chapters covers certain administrative and compliance problems in implementing a VAT. A general survey is followed by chapters on the experience under Colombia's VAT, the development of a computer supported VAT information system in Indonesia, and the chief administrative issues in the United Kingdom, with data on compliance and administrative costs.
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Holdings
Item type Current library Collection Call number Status Date due Barcode
Monograph & others Monograph & others CBN HQ Library General Stacks Non-fiction 336.2'714'091724 VAL (Browse shelf(Opens below)) Available 31008100224373

Includes bibliographical references.

The chapters in this volume fall into four groups. The first three chapters are on general issues in value added taxation : choices to be made in selecting a particular type of value added tax (VAT), effects of value added taxation on the price level and on the balance of payments, and tax incidence and income distribution theory applicable to such taxation. The second group of six chapters deals with certain lessons from, and certain unresolved problems shown by, experience in developed countries with the VAT : border tax adjustments, treatment of farmers and small firms, services in general, the financial sector, housing, and the possibilities for a VAT at the state level in a federal system. Third is a group of five chapters on lessons learned in certain developing countries that have used a VAT (Argentina, Brazil, Korea, Cote d'Ivoire, and the sub-Saharan region of Africa). The last group of chapters covers certain administrative and compliance problems in implementing a VAT. A general survey is followed by chapters on the experience under Colombia's VAT, the development of a computer supported VAT information system in Indonesia, and the chief administrative issues in the United Kingdom, with data on compliance and administrative costs.

oif 16/04/2019

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