实施增值税：加纳的经验

Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized • • • 1998 9$7 17.5% 2001 12 1995 3 15 1995 61 24847  1995 6 5 15 1998 15 10 1995 1994 5 12 -2-  1998 10 1998 8 1994 7 CEPS CEPS CEPS CEPS 1998 17.5% 1995 1998 10 1995 1999 2 80,000 1995 2500 15,000 1995 -3- 1995 1998 12 31 10 500 1988 20 2 2.5 1 2 1 1 2000 01 GDP 20.0 50,000 4.8 28.7 12.5 80,000 3.8 23.5 5.0 1.6 19.7 20.0 180,000 6.2 37.1 16.0 3.9 28.4 -4-  2001 IMF (International Monetary Fund). 2001. The Modern VAT. Washington, D.C. Terkper, Seth. 1996. “VAT in Ghana: Why It Failed.” Tax Notes International 12(23): 1801-16. ---. 2000. “Ghana Reintroduces VAT: Lessons Learned and Progress after a Year.” Tax Notes International 20(11): 1253-68. (PPD &KDSPDQ 0LFKDHO (QJHOVFKDON  35(0QHW 7KHPDWLF *URXSV _________________________________________________________________________________ (logo translation: ) PREM (http://prem) PREM Sarah Nedolast PREM PREM 87736 61 2001 12 -5-