The paper describes the development of a value added tax (VAT) to suit Colombia's need, as well as the major problems with the administration and structure of this tax and changes in it during the 1983-84 Tax Reform. The paper presents guidelines for the effective coordination of the VAT with other taxes, and for planning and administering the VAT in economies with a significant foreign trade sector. It also provides a framework for deciding on the...
Vea más
INFORMACIÓN
-
1987/02/01
-
Documento de trabajo departamental
-
DRD228
-
1
-
1
-
2013/06/05
-
Disclosed
-
Development of a value added tax in Colombia
-
capital good