000 01207nab a2200229 c 4500
999 _c140473
_d140473
003 ES-MaIEF
005 20220906171942.0
007 ta
008 190417t2019 ne ||||oo|||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
041 _aeng
100 1 _961338
_aHassan, Bilal
245 1 4 _aThe challenge of VAT implementation in Afghanistan
_helectrónico
_c Bilal Hassan
260 _c2019
500 _aDisponible únicamente en formato electrónico en la Biblioteca del IEF.
500 _aResumen.
520 _aAfghanistan is going to implement VAT in December 2020 to diversify revenue much needed for boosting economic growth and stabilizing the economy. In this article, the author summarizes the main features of the Afghan VAT Law and highlights the challenges likely to be faced by the tax authorities in the implementation of the VAT system. The author also proposes a range of recommendations that might be instrumental in dealing with these challenges.
650 4 _950141
_aIMPUESTO SOBRE EL VALOR AÑADIDO
650 1 4 _967010
_aAFGANISTÁN
773 0 _9160158
_oIVM/2019/4
_tInternational VAT Monitor
_w(IEF)133610
_x 0925-0832
_g v. 30, n. 2, March - April 2019
942 _cRE