Introducing the Value-Added Tax : Considerations for Implementation

Tadros, Farid

collection.link.185	https://openknowledge.worldbank.org/handle/10986/9416
collection.name.185	Investment Climate in Practice
dc.contributor.author	Tadros, Farid
dc.date.accessioned	2012-08-13T12:05:20Z
dc.date.available	2012-08-13T12:05:20Z
dc.date.issued	2009-04
dc.date.lastModified	2021-04-23T14:02:51Z
dc.description.abstract	Successfully implementing a value-added tax (VAT) system is complex and must be approached strategically and realistically in order to maximize company participation, create an efficient filing and audit administration, and encourage private sector growth. The active involvement of both the government and the private sector is essential to delivering sustainable results. This note presents the fundamentals of the VAT: how it works, the challenges of introducing it, a menu of good practice options, and lessons learned for implementation.	en
dc.identifier	http://documents.worldbank.org/curated/en/2009/04/10501450/introducing-value-added-tax-considerations-implementation
dc.identifier.uri	http://hdl.handle.net/10986/10565
dc.language	English
dc.publisher	World Bank, Washington, DC
dc.relation.ispartofseries	Investment Climate in Practice; No. 4
dc.rights	CC BY 3.0 IGO
dc.rights.holder	World Bank
dc.rights.uri	http://creativecommons.org/licenses/by/3.0/igo/
dc.subject	ACCOUNTING
dc.subject	ADDED TAX
dc.subject	ADDED TAXES
dc.subject	ADMINISTRATIVE BURDEN
dc.subject	ADMINISTRATIVE BURDENS
dc.subject	ADMINISTRATIVE CAPACITY
dc.subject	ADVISORY SERVICE
dc.subject	ADVISORY SERVICES
dc.subject	AUDITS
dc.subject	BUSINESS ASSOCIATIONS
dc.subject	BUSINESS ENABLING
dc.subject	BUSINESS ENABLING ENVIRONMENT
dc.subject	BUSINESS ENVIRONMENT
dc.subject	BUSINESS ENVIRONMENTS
dc.subject	CASH FLOW
dc.subject	COMPLIANCE COST
dc.subject	COMPLIANCE COSTS
dc.subject	CONSUMER
dc.subject	CONSUMPTION TAX
dc.subject	CONTRIBUTIONS
dc.subject	CORRUPTION
dc.subject	CREDITS
dc.subject	CRITICAL MASS
dc.subject	DEVELOPING COUNTRIES
dc.subject	DONOR INVESTMENT
dc.subject	ECONOMIC GROWTH
dc.subject	ENABLING ENVIRONMENT
dc.subject	EXPORTERS
dc.subject	FINANCE CORPORATION
dc.subject	FOREIGN INVESTMENT
dc.subject	GOVERNMENT REVENUE
dc.subject	GUARANTEE AGENCY
dc.subject	INCOME
dc.subject	INCOME TAX
dc.subject	INDIVIDUAL FIRM
dc.subject	INSTRUMENT
dc.subject	INTERNATIONAL DEVELOPMENT
dc.subject	INTERNATIONAL FINANCE
dc.subject	INVESTMENT CLIMATE
dc.subject	LEARNING CURVE
dc.subject	LIABILITY
dc.subject	MICRO-ENTERPRISES
dc.subject	MONETARY FUND
dc.subject	PAYMENT SYSTEM
dc.subject	POLITICAL ECONOMY
dc.subject	PRIVATE SECTOR GROWTH
dc.subject	PURCHASES
dc.subject	RETURNS
dc.subject	SALE
dc.subject	SALES
dc.subject	SMALL BUSINESSES
dc.subject	SMALLER FIRMS
dc.subject	STAKEHOLDERS
dc.subject	STATE UNIVERSITY
dc.subject	SUPPLY CHAIN
dc.subject	SUPPLY CHAINS
dc.subject	TAX
dc.subject	TAX BASE
dc.subject	TAX BURDEN
dc.subject	TAX COLLECTION
dc.subject	TAX LAW
dc.subject	TAX LAWS
dc.subject	TAX LIABILITY
dc.subject	TAX REFORM
dc.subject	TAX REGIMES
dc.subject	TAX REVENUE
dc.subject	TAX SYSTEM
dc.subject	TAX SYSTEMS
dc.subject	TAXATION
dc.subject	TAXPAYERS
dc.subject	TRANSACTION
dc.subject	TRANSITION ECONOMIES
dc.subject	TRANSPARENCY
dc.subject	TURNOVER
dc.subject	TURNOVER TAX
dc.subject	VALUE ADDED TAX
dc.subject	VALUE ADDED TAXES
dc.subject	WITHHOLDING TAX
dc.subject	WORKING CAPITAL
dc.title	Introducing the Value-Added Tax : Considerations for Implementation	en
okr.date.disclosure	2012-01-17
okr.doctype	Publications & Research :: Brief
okr.doctype	Publications & Research
okr.docurl	http://documents.worldbank.org/curated/en/2009/04/10501450/introducing-value-added-tax-considerations-implementation
okr.globalpractice	Macroeconomics and Fiscal Management
okr.globalpractice	Finance and Markets
okr.globalpractice	Trade and Competitiveness
okr.googlescholar.linkpresent	yes
okr.identifier.externaldocumentum	000333038_20090429030431
okr.identifier.internaldocumentum	10501450
okr.identifier.report	48315
okr.language.supported	en
okr.pdfurl	http://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2009/04/29/000333038_20090429030431/Rendered/PDF/483150BRI0FIAS10Box338894B01PUBLIC1.pdf	en
okr.topic	Taxation and Subsidies
okr.topic	Finance and Financial Sector Development :: Debt Markets
okr.topic	Private Sector Development :: Emerging Markets
okr.topic	Finance and Financial Sector Development :: Access to Finance
okr.topic	Macroeconomics and Economic Growth
okr.unit	Int'l Trade & Investment-IFC (CICTI)
okr.volume	1 of 1

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