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The current legislative and administrative issues of the value added tax system in...
III. Fiscal Importance of VAT for the State Budget and Effective VAT Tax Base
 
 
  •  I. Introduction
  •   II. Conceptual Aspects of the VAT System
  •   III. Fiscal Importance of VAT for the State Budget and Effective VAT Tax Base
  •   IV. Current Legal and Regulatory Issues of VAT
  •   V. VAT Exemptions: Validity of Exemptions from Economic Development Standpoint
  •   VI. Opportunities for Improvement of VAT Administration System
  •   VII. Conclusion
  •   VIII. Bibliography
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E-Book 
The current legislative and administrative issues of the value added tax system in Armenia / Armen Alaverdyan; Vahe Balayan
Place and Date of Creation
Washington D.C. Yerevan 2006
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