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|a (OCoLC)990000065630204151
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|a HJ5715.A73
|b V35 1991
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245 |
0 |
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|a Value-added tax :
|b administrative and policy issues /
|c edited by Alan A. Tait.
|
260 |
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|a Washington, D.C. :
|b International Monetary Fund,
|c c1991.
|
300 |
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|a viii, 92 p. :
|b ill. (some col.) ;
|c 27 cm.
|
440 |
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0 |
|a Occasional paper (International Monetary Fund) ;
|v no. 88.
|
500 |
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|a "October 1991."
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504 |
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|a Includes bibliographical references.
|
505 |
0 |
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|a VAT policy issues : structure, regressivity, inflation, and exports / Alan A. Tait -- Planning for VAT / Graham Holland -- Guidelines for administering a VAT / Milka Casanegra de Jantscher and Carlos Silvani -- Invoices, books of account, and tax return forms for VAT / Carlos Silvani and Charles L. Vehorn -- VAT organizational issues / Graham Holland -- Computerization for VAT / Sol Dubroof -- The audit of VAT / Milka Casanegra de Jantscher, Carlos Silvani, and Graham Holland.
|
650 |
|
0 |
|a Value-added tax
|z Asia.
|
700 |
1 |
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|a Tait, Alan A.
|