Moldova - Persistent Organic Pollutants (POPs) Stockpiles Management and Destruction Project : procurement plan
Bird, Richard M.
A recent paper argues persuasively that the two basic pillars of taxation in most countries are the income tax and the value added tax (VAT) (Barreix and Roca 2007). The authors argue that the VAT is excellent as a revenue raiser and works best if it is applied in the simplest and most neutral fashion possible-that is, on as broad a base as possible and preferably at a uniform rate. This conclusion seems well founded as has been argued at length recently (Bird and Gendron 2007). More controversially perhaps, Barreix and Roca (2007) also argue, with special reference to Latin America, that most countries need to pay more attention to the potential of the personal income tax (PIT) both as a revenue raiser and as an important element of social cohesion. PIT plays the second of these roles both because revenue raised from this source comes mainly from higher income groups and because the personal nature of the tax strengthens the connection between taxpayers and the state.
اظهر المزيد [+] اقل [-]الكلمات المفتاحية الخاصة بالمكنز الزراعي (أجروفوك)
المعلومات البيبليوغرافية
تم تزويد هذا السجل من قبل World Bank
