Taxation of Services in the Asian and Pacific Region
Generally, tax reforms have been triggered off by the desire to make the tax systems and regimes simple, transparent, broad-based, neutral, and stable. However, in most of the developing countries, the immediate motivation for reform has been the need to eliminate large and growing fiscal deficits....
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| Format: | Article |
| Language: | English |
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World Scientific Publishing
1993-01-01
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| Series: | Asian Development Review |
| Online Access: | https://www.worldscientific.com/doi/10.1142/S0116110593000120 |