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Evolutionary tax reform in emerging economies : an income-based approach /

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'Evolutionary Tax Reform in Emerging Economies' examines APAs, direct tax (income tax), and VAT, excises, and tariffs, and discusses topics such as how the base of each tax is defined, how the base might change over time, how APAs are used to collect advanced payments, and how to preserve...

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Bibliographic Details
Main Authors: Conrad, Robert F. (Author), Alexeev, Michael V., 1953- (Author)
Format: eBook
Language:English
Published: Oxford : Oxford University Press, [2024]
Subjects:
Taxation > Developing countries.
Evolutionary economics > Developing countries.
Developing countries > Economic policy.
BUSINESS & ECONOMICS.
Economic Policy.
Public Policy.
POLITICAL SCIENCE.
Economics.
Electronic books.
Online Access:Connect to the full text of this electronic book
Description
Summary:'Evolutionary Tax Reform in Emerging Economies' examines APAs, direct tax (income tax), and VAT, excises, and tariffs, and discusses topics such as how the base of each tax is defined, how the base might change over time, how APAs are used to collect advanced payments, and how to preserve excise tax collection at the point of production (or import).
Item Description:Also issued in print: 2024.
Physical Description:1 online resource : illustrations.
Audience:Specialized.
Bibliography:Includes bibliographical references and index.
ISBN:9780191939495
0191939498
9780192662682
0192662686
0192662694
9780192662699