The paper reviews the Bazilian experience with the state value added tax (VAT) introduced in 1965 in place of a turnover sales tax that had existed for more than 30 years. The basic state VAT is described, the major exclusions and exemptions are discussed, and issues of interjurisdictional tax coordination are raised. An estimate of the revenue effect that results due to a lack of this coordination is presented. The paper finally brings together conclusions...
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ПОДРОБНАЯ ИНФОРМАЦИЯ
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1986/09/01
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Рабочий документ департамента
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DRD222
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1
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1
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2013/06/05
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Disclosed
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Lessons from the Brazilian experience with the VAT
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source of revenue
ФАЙЛЫ ДЛЯ СКАЧИВАНИЯ
ПОЛНЫЙ ОТЧЕТ
Официальная версия документа (может содержать подписи, и т.д.)