000 01161nab a2200253 c 4500
999 _c139056
_d139056
003 ES-MaIEF
005 20200903121135.0
007 ta
008 180928s2018 ne |||woo|||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
041 _aeng
100 1 _966602
_aHassan, Bilal
245 _aCosts associated with deviations from standard GST/VAT system
_c Bilal Hassan
260 _c2018
500 _aDisponible únicamente en formato electrónico.
500 _aResumen.
520 _aIn 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.
650 4 _950141
_aIMPUESTO SOBRE EL VALOR AÑADIDO
650 4 _941430
_aCOSTES DE CUMPLIMIENTO
650 4 _947942
_aPAKISTAN
773 0 _9151529
_oIVM
_tInternational VAT Monitor
_w(IEF)133610
_x 0925-0832
_g v. 29, n. 4, July / August 2018, p. 167-171
856 _uhttps://online.ibfd.org/kbase/
942 _cRE