Value-added tax effort

被引：0
|
作者：
van Oordt, Marius [1 ]
机构：
[1] Univ Pretoria, African Tax Inst, Pretoria, South Africa
来源：
EJOURNAL OF TAX RESEARCH | 2018年 / 16卷 / 01期
关键词：
value-added tax; tax capacity; tax effort; VAT; GST;
D O I：
暂无
中图分类号：
D9 [法律]; DF [法律];
学科分类号：
0301 ;
摘要：
The success of the value-added tax (VAT) towards revenue objectives is limited by the environment within which the VAT operates. Controlling for these environments allows for comparative estimates of countries' VAT efforts. This article provides such estimates for 129 countries with a VAT.
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页码：37 / 55
页数：19
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