The VAT in Developing and Transitional Countries

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The VAT in Developing and Transitional Countries by Bird, Richard M.; Gendron, Pierre-pascal, 9781107401440
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  • ISBN: 9781107401440 | 1107401445
  • Cover: Paperback
  • Copyright: 2/28/2011

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VAT is the most important tax in most developing and transitional countries. This book draws on a wide range of experience and research to discuss a wide range of conceptual and practical issues related to VAT in a way that is relevant both to students and to tax practitioners and officials around the world. It updates, extends, and amends the only similar book-length treatment, The Modern VAT, an authored work published by the International Monetary Fund in 2001.