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Asian Development Bank

Estimating Value-Added Tax Using a Supply and Use Framework: The Adb National Accounts Statistics Value-Added Tax Model

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Product Code: 9789292705787
ISBN13: 9789292705787
Condition: New
$31.81

Estimating Value-Added Tax Using a Supply and Use Framework: The Adb National Accounts Statistics Value-Added Tax Model

$31.81
 
To bolster economic and financial analyses through national account statistics, this publication presents a model developed by ADB to provide a more consistent measure of non-recoverable VAT on products.

Highlighting application results in Armenia, Kazakhstan, and Uzbekistan, the publication explains how the model can be used in balancing and reconciling supply and use tables as well as to assess VAT gaps. It shows that the model is relatively simple to apply and its consistency with the supply and use system makes it an attractive tool for policymakers.


Author: Asian Development Bank
Publisher: Asian Development Bank
Publication Date: Jun 30, 2024
Number of Pages: 64 pages
Binding: Paperback or Softback
ISBN-10: 9292705784
ISBN-13: 9789292705787
 

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