Bodin, Jean-Paul - In: Revue d’économie du développement 20 (2012) 3, pp. 83-103
Since the early 1990s, introduction<np pagenum="084"/> of the VAT has had a positive impact on resources mobilization in developing countries. It has also been a vehicle to implement major tax administration reforms. While VAT performance is still below the potential in many countries, enhancing tax administration...