The growth of value-added taxation from its first adoption in France in 1954 to its present implementation by more than 60countries is unprecedented by any other concept in taxation. While 80 nations use some form of a VAT, over 40 nations have implemented a comprehensive VAT. Its acceptance by...

Vietnam is an Asian country with a population of about 70million and annual per capita income of US $190-200. Despite its current status as one of the poorest countries in the world, it has tremendous potential for growth because of its abundant natural resources and an excellent human resource...

The tax reforms that took place in Latin America in the 1980’s were designed primarily to enhance revenue collections and provide more stability in the revenue systems. This generally involved placing a greater reliance on value added type taxes, a rationalization and reduction in the number...

A clear connection should be made between the design of tax structures and administration reform as a condition for achieving the objectives of an overall reform program. At the moment, the generally accepted view is that administrative reforms should complement policy change; instead of giving...

The 1986 tax reform in Bolivia was comprehensive and highly successful. Since that time the economy has moved from a state of hyperinflation to one of economic stability and growth. As this process continues there will be a need for additional government revenues to develop social and physical...

Paper and Paper pulp mills supported by timber plantations are emerging as one of Indonesia's premier industrial sectors. This study focuses on the two key questions regarding the sustainability of the plantation pulp sector in Indonesia. The first question is whether the financial returns in...