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III. Guidelines for Administering a VAT

III. Guidelines for Administering a VAT »

Source: Value-Added Tax : Administrative and Policy Issues

Series: Occasional Papers

Author(s): Alan Tait

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1991

ISBN: 9781557751843

Keywords: vat, tax administration, tax return, sales tax, tax department

Milka Casanegra de Jantscher and Carlos Silvani This chapter provides guidelines on some of the main issues of VAT administration, such as taxpayer identification, filing and...

IV. Invoices, Books of Account, and Tax Return Forms for VAT

IV. Invoices, Books of Account, and Tax Return Forms for VAT »

Source: Value-Added Tax : Administrative and Policy Issues

Series: Occasional Papers

Author(s): Alan Tait

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1991

ISBN: 9781557751843

Keywords: vat, tax administration, tax return, sales tax, tax department

Carlos Silvani and Charles L. Vehorn 1 The smooth functioning of the VAT is critically dependent on taxpayers keeping careful an...

17 The Evolving Role of the Central Bank in China

17 The Evolving Role of the Central Bank in China »

Source: The Evolving Role of Central Banks

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1991

ISBN: 9781557751850

Keywords: central bank, banking, monetary policy, national bank, inflation

The role of the central bank in China has undergone major changes since 1979. These changes were part of the reform process that introduced a significant number of m...

V. VAT Organizational Issues

V. VAT Organizational Issues »

Source: Value-Added Tax : Administrative and Policy Issues

Series: Occasional Papers

Author(s): Alan Tait

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1991

ISBN: 9781557751843

Keywords: vat, tax administration, tax return, sales tax, tax department

Graham Holland This chapter discusses some of the main organizational issues to be considered in the introduction of a VAT—staffing, training, and staff manuals....

Value-Added Tax
			: Administrative and Policy Issues

Value-Added Tax : Administrative and Policy Issues »

Series: Occasional Papers

Author(s): Alan Tait

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1991

DOI: http://dx.doi.org/10.5089/9781557751843.084

ISBN: 9781557751843

Keywords: vat, tax administration, tax return, sales tax, tax department

More than 50 countries worldwide employ a value-added tax. What are its effects on prices, exports, and investment? Is it regressive? These and other questions are answered in this collection of papers presented at...

Front Matter

Front Matter »

Source: Value-Added Tax : Administrative and Policy Issues

Series: Occasional Papers

Author(s): Alan Tait

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1991

ISBN: 9781557751843

Keywords: vat, tax administration, tax return, sales tax, tax department

More than 50 countries worldwide employ a value-added tax. What are its effects on prices, exports, and investment? Is it regressive? These and other questions are answered in this collection of papers presented at...

VI. Computerization for VAT

VI. Computerization for VAT »

Source: Value-Added Tax : Administrative and Policy Issues

Series: Occasional Papers

Author(s): Alan Tait

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1991

ISBN: 9781557751843

Keywords: vat, tax administration, tax return, sales tax, tax department

Sol Dubroof This chapter aims, first, to help administrators make decisions in the ever-changing world of computers, particularly in such areas as the use of computers, the co...

VII. The Audit of VAT

VII. The Audit of VAT »

Source: Value-Added Tax : Administrative and Policy Issues

Series: Occasional Papers

Author(s): Alan Tait

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1991

ISBN: 9781557751843

Keywords: vat, tax administration, tax return, sales tax, tax department

Milka Casanegra de Jantscher, Carlos Silvani, and Graham Holland If VAT auditing is not reasonably effective, VAT administration will be ineffective. Tax administration may be...