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~subject:"Taxation procedure"
~institution:"National Bureau of Economic Research"
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Search: subject:"value added tax"
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Taxation procedure
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Aizenman, Joshua
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1
Recent Russian Debate on Moving from VAT to Sales Taxes and Its Global Implications
Kononova, Vera
-
2009
to occur this would be a precedent setting move away from the
value
added
tax
. With IMF and World Bank conditionality no …We discuss recent policy debate in Russia on moving from the present
value
added
tax
to a sales tax structure covering …
Persistent link: https://www.econbiz.de/10012463035
Saved in:
2
The Collection Efficiency of the
Value
Added
Tax
: Theory and International Evidence
Aizenman, Joshua
-
2005
Added
Tax
[VAT]. We consider the case where the collection efficiency is determined by the probability of audit and by the …This paper evaluates the political economy and structural factors explaining the collection efficiency of the
Value
…
Persistent link: https://www.econbiz.de/10012467139
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