LEADER 04724oam 22012374 450 001 9910780751703321 005 20230807205155.0 010 $a1-4552-1860-X 010 $a1-4519-9157-6 035 $a(CKB)2470000000001331 035 $a(EBL)3012435 035 $a(SSID)ssj0000088336 035 $a(PQKBManifestationID)11125961 035 $a(PQKBTitleCode)TC0000088336 035 $a(PQKBWorkID)10070083 035 $a(PQKB)11284753 035 $a(MiAaPQ)EBC3012435 035 $a(Au-PeEL)EBL3012435 035 $a(CaPaEBR)ebr10300198 035 $a(OCoLC)647777166 035 $a(IMF)MVATEE2008001 035 $a(IMF)MVATEA2008001 035 $a(EXLCZ)992470000000001331 100 $a20020129d2001 uf 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 14$aThe Modern VAT /$fLiam Ebrill, Michael Keen, Victoria Perry 210 1$aWashington, D.C. :$cInternational Monetary Fund,$d2001. 215 $a1 online resource (xv, 223 pages) $cillustrations, map 225 1 $aBooks 300 $aDescription based upon print version of record. 311 0 $a1-4519-3176-X 311 0 $a1-58906-026-1 320 $aIncludes bibliographical references (p. 214-221). 330 3 $aValue-added tax, or VAT, first introduced less than 50 years ago, is now a pivotal component of tax systems around the world. The rapid and seemingly irresistible rise of the VAT is probably the most important tax development of the latter twentieth century, and certainly the most breathtaking. Written by a team of experts from the IMF, this book examines the remarkable spread and current reach of the innovative tax and draws lessons about the design and implementation of the VAT, as experienced by different countries around the world. How efficient is it as a tax, is it fair, and is it suitable for all countries? These are among the questions raised. This highly informative and well-researched book also looks at the likely future of the tax. 410 0$aBooks 606 $aValue-added tax 606 $aMacroeconomics$2imf 606 $aMoney and Monetary Policy$2imf 606 $aPublic Finance$2imf 606 $aTaxation$2imf 606 $aInternational Taxation$2imf 606 $aBusiness Taxes and Subsidies$2imf 606 $aTaxation, Subsidies, and Revenue: General$2imf 606 $aPersonal Income and Other Nonbusiness Taxes and Subsidies$2imf 606 $aAuditing$2imf 606 $aMacroeconomics: Consumption$2imf 606 $aSaving$2imf 606 $aWealth$2imf 606 $aPublic finance & taxation$2imf 606 $aManagement accounting & bookkeeping$2imf 606 $aMonetary economics$2imf 606 $aAgricultural economics$2imf 606 $aValue-added tax$2imf 606 $aConsumption taxes$2imf 606 $aTax administration core functions$2imf 606 $aIncome and capital gains taxes$2imf 606 $aTaxes$2imf 606 $aRevenue administration$2imf 606 $aPublic financial management (PFM)$2imf 606 $aSpendings tax$2imf 606 $aIncome tax$2imf 606 $aTax administration and procedure$2imf 606 $aDouble taxation$2imf 607 $aUnited Kingdom$2imf 615 0$aValue-added tax. 615 7$aMacroeconomics 615 7$aMoney and Monetary Policy 615 7$aPublic Finance 615 7$aTaxation 615 7$aInternational Taxation 615 7$aBusiness Taxes and Subsidies 615 7$aTaxation, Subsidies, and Revenue: General 615 7$aPersonal Income and Other Nonbusiness Taxes and Subsidies 615 7$aAuditing 615 7$aMacroeconomics: Consumption 615 7$aSaving 615 7$aWealth 615 7$aPublic finance & taxation 615 7$aManagement accounting & bookkeeping 615 7$aMonetary economics 615 7$aAgricultural economics 615 7$aValue-added tax 615 7$aConsumption taxes 615 7$aTax administration core functions 615 7$aIncome and capital gains taxes 615 7$aTaxes 615 7$aRevenue administration 615 7$aPublic financial management (PFM) 615 7$aSpendings tax 615 7$aIncome tax 615 7$aTax administration and procedure 615 7$aDouble taxation 676 $a336.2/714 700 $aEbrill$b Liam$0464848 701 $aKeen$b Michael$0125941 701 $aPerry$b Victoria$01489568 712 02$aInternational Monetary Fund. 801 0$bDcWaIMF 906 $aBOOK 912 $a9910780751703321 996 $aThe Modern VAT$93710312 997 $aUNINA