Costs associated with deviations from standard GST/VAT system Bilal Hassan
By: Hassan, Bilal
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Material type: 
ArticlePublisher: 2018Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | COSTES DE CUMPLIMIENTO | PAKISTANOnline resources: Click here to access online
In:
International VAT Monitor v. 29, n. 4, July / August 2018, p. 167-171Summary: In its purest form, a VAT/GST system is meant to be an effective and efficient tax system. However, in practice, most countries with a VAT/GST system deviate from this ideal. Based on an analysis of Pakistan's GST system, in this article, the author seeks to show the considerable costs that are typically associated with these deviations.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2018/4-6 (Browse shelf) | Available | IVM/2018/4-6 |
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Resumen.
In its purest form, a VAT/GST system is meant to be an effective and efficient tax system. However, in practice, most countries with a VAT/GST system deviate from this ideal. Based on an analysis of Pakistan's GST system, in this article, the author seeks to show the considerable costs that are typically associated with these deviations.
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