000			01951 am a2200253ua 4500
008			900405t1990 dcuaaaaerb 000 0 eng
020			_a0821314106
040			_aUk _cUk
050	0	0	_aHJ5715 _b.D44
082	0	4	_a336.2'714'091724 _bVAL
245	0	0	_aValue added taxation in developing countries /
260			_aWashington, D.C. : _bWorld Bank, _cc1990.
300			_axvi, 237 p. :
504			_aIncludes bibliographical references.
520			_aThe 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.
590			_aoif 16/04/2019
591			_aLoans
650		0	_aValue-added tax
700	1		_aGillis, Malcolm.
700	1		_aShoup, Carl S.
700	1		_aSicat, Gerardo P.
942			_2ddc _cBOOK
949			_a336.2'714'091724 VAL
999			_c15929 _d15929