Introducing the Value-Added Tax : Considerations for Implementation

Introducing the Value-Added Tax : Considerations for Implementation

Successfully implementing a value-added tax (VAT) system is complex and must be approached strategically and realistically in order to maximize company participation, create an efficient filing and audit administration, and encourage private sector growth. The active involvement of both the government and the private sector is essential to delivering sustainable results. This note presents the fundamentals of the VAT: how it works, the challenges of introducing it, a menu of good practice options, and lessons learned for implementation.

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Bibliographic Details
Main Author: Tadros, Farid
Format: Brief biblioteca
Language:English
Published: World Bank, Washington, DC 2009-04
Subjects:ACCOUNTING, ADDED TAX, ADDED TAXES, ADMINISTRATIVE BURDEN, ADMINISTRATIVE BURDENS, ADMINISTRATIVE CAPACITY, ADVISORY SERVICE, ADVISORY SERVICES, AUDITS, BUSINESS ASSOCIATIONS, BUSINESS ENABLING, BUSINESS ENABLING ENVIRONMENT, BUSINESS ENVIRONMENT, BUSINESS ENVIRONMENTS, CASH FLOW, COMPLIANCE COST, COMPLIANCE COSTS, CONSUMER, CONSUMPTION TAX, CONTRIBUTIONS, CORRUPTION, CREDITS, CRITICAL MASS, DEVELOPING COUNTRIES, DONOR INVESTMENT, ECONOMIC GROWTH, ENABLING ENVIRONMENT, EXPORTERS, FINANCE CORPORATION, FOREIGN INVESTMENT, GOVERNMENT REVENUE, GUARANTEE AGENCY, INCOME, INCOME TAX, INDIVIDUAL FIRM, INSTRUMENT, INTERNATIONAL DEVELOPMENT, INTERNATIONAL FINANCE, INVESTMENT CLIMATE, LEARNING CURVE, LIABILITY, MICRO-ENTERPRISES, MONETARY FUND, PAYMENT SYSTEM, POLITICAL ECONOMY, PRIVATE SECTOR GROWTH, PURCHASES, RETURNS, SALE, SALES, SMALL BUSINESSES, SMALLER FIRMS, STAKEHOLDERS, STATE UNIVERSITY, SUPPLY CHAIN, SUPPLY CHAINS, TAX, TAX BASE, TAX BURDEN, TAX COLLECTION, TAX LAW, TAX LAWS, TAX LIABILITY, TAX REFORM, TAX REGIMES, TAX REVENUE, TAX SYSTEM, TAX SYSTEMS, TAXATION, TAXPAYERS, TRANSACTION, TRANSITION ECONOMIES, TRANSPARENCY, TURNOVER, TURNOVER TAX, VALUE ADDED TAX, VALUE ADDED TAXES, WITHHOLDING TAX, WORKING CAPITAL,
Online Access:http://documents.worldbank.org/curated/en/2009/04/10501450/introducing-value-added-tax-considerations-implementation
http://hdl.handle.net/10986/10565
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http://documents.worldbank.org/curated/en/2009/04/10501450/introducing-value-added-tax-considerations-implementation
http://hdl.handle.net/10986/10565

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