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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...

Summary of WP/95/39: “Saving Trends in Southeast Asia: A Cross-Country Analysis”

Summary of WP/95/39: “Saving Trends in Southeast Asia: A Cross-Country Analysis” »

Source: Working Paper Summaries (WP/95/1 - WP/95/61)

Volume/Issue: 1995/80

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 August 1995

ISBN: 9781451850260

Keywords: paper, vat, writing

This compilation of summaries of Working Papers released during January-June 1995 is being issued as a part of the Working Paper series. It is designed to provide the reader with an overview of the research work pe...

Cambodia

Cambodia »

Source: Cambodia : Statistical Annex

Volume/Issue: 1999/33

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 May 1999

ISBN: 9781451821642

Keywords: telecommunications, national bank, telecommunication, vat

In recent years, the IMF has released a growing number of reports and other documents covering economic and financial developments and trends in member countries. Each report, prepared by a staff team after discuss...

Vietnam

Vietnam »

Source: Vietnam : Statistical Appendix

Volume/Issue: 2006/423

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 November 2006

ISBN: 9781451840407

Keywords: vat, communications, tax rate, foreign currency

In this study, the following are listed in detail: gross domestic product by expenditure and by sector and ownership at current prices and at constant prices, consumer price inflation, gross value of agricultural p...

Cambodia

Cambodia »

Source: Cambodia : Statistical Appendix

Volume/Issue: 2000/134

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 November 2000

ISBN: 9781451821703

Keywords: expenditure, telecommunications, consumption expenditure, vat, expenditures

In this study, the following statistical data are presented in detail: agriculture, livestock, and fishery production, structure of revenue, monetary survey, reserve money, interest rates, central government operat...

Vietnam

Vietnam »

Source: Vietnam : Statistical Appendix

Volume/Issue: 2006/52

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 February 2006

ISBN: 9781451840339

Keywords: vat, communications, foreign currency, tax rate, commercial banks

In recent years, the IMF has released a growing number of reports and other documents covering economic and financial developments and trends in member countries. Each report, prepared by a staff team after discuss...

Vietnam

Vietnam »

Source: Vietnam : Statistical Appendix

Volume/Issue: 2007/386

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 17 December 2007

ISBN: 9781451840421

Keywords: vat, communications, foreign currency, commercial banks, Statistical appendixes,

In recent years, the IMF has released a growing number of reports and other documents covering economic and financial developments and trends in member countries. Each report, prepared by a staff team after discuss...

Cambodia

Cambodia »

Source: Cambodia : Statistical Appendix

Volume/Issue: 2004/330

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 22 October 2004

ISBN: 9781451821772

Keywords: telecommunications, national bank, capital expenditure, current expenditure, vat

In recent years, the IMF has released a growing number of reports and other documents covering economic and financial developments and trends in member countries. Each report, prepared by a staff team after discuss...

A New Approach to Taxing Financial Intermediation Services Under a Value Added Tax

A New Approach to Taxing Financial Intermediation Services Under a Value Added Tax »

Source: A New Approach to Taxing Financial Intermediation Services Under a Value Added Tax

Volume/Issue: 2004/119

Series: IMF Working Papers

Author(s): Howell Zee

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2004

ISBN: 9781451854206

Keywords: VAT, financial intermediation, financial sector, Taxation, Subsidies, and Revenue,

This paper contains a proposal (referred to as the "modified reverse-charging" approach) to tax financial intermediation services under a VAT. At the heart of the proposal is the application of a reverse charge tha...

Distributional Implications of the VAT Reform in the Philippines

Distributional Implications of the VAT Reform in the Philippines »

Source: Distributional Implications of the VAT Reform in the Philippines

Volume/Issue: 2007/153

Series: IMF Working Papers

Author(s): David Locke Newhouse , and Daria Zakharova

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2007

ISBN: 9781451867176

Keywords: VAT, poverty and social impact analysis, social safety net, targeted transfers, excise taxes, distributional impact, input-output, household consumption, household income, Vat Poverty And Social Impact Analysis,

This paper assesses the distributional impact of the recent VAT reform in the Philippines and evaluates alternative methods to mitigate the effects of the reform on poor households. The reform was progressive and r...