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Estimating Value-Added Tax Using a Supply and Use Framework

The ADB National Accounts Statistics Value-Added Tax Model

Asian Development Bank

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English
Asian Development Bank
30 June 2024
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.
By:  
Imprint:   Asian Development Bank
Dimensions:   Height: 297mm,  Width: 216mm,  Spine: 4mm
Weight:   272g
ISBN:   9789292705787
ISBN 10:   9292705784
Series:   Asian Economic Integration Reports
Pages:   64
Publication Date:  
Audience:   Professional and scholarly ,  Undergraduate
Format:   Paperback
Publisher's Status:   Inactive

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