Problems in administering a value-added tax in developing countries : an overview
Casanegra de Jantscher, Milka
The paper begins by listing VAT rates and revenue importance in developing countries. It attempts to summarize the main features of VAT administration in developing countries, highlighting those aspects that most strongly affect the success with which the tax is implemented. The author cautions economists that the diversity that exists among developing countries allows very few generalizations. What is clear, however, is that administrative considerations have exerted considerable influence on the structure of VAT in developing countries. In some instances the introduction of VAT has served to galvanize tax administrations and force them to modernize procedures that otherwise might have remained unchanged for years.
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