The Modern VAT - VÁRIOS AUTORES, Liam P. Ebrill, International Monetary Fund, Michael Keen, Jean-Paul Bodin, Victoria P. Summers - Google Books

https://books.google.de/books?id=qnI5E3m09d0C

Value-added tax was first introduced less than 50 years ago. Today, it is a key component of tax systems around the world, and major source of government revenue in over 120 countries. The IMF has attached considerable importance to the proper design and…