Modernisation de l'administration fiscale dans les pays en développement : impact de la TVA. Modernizing the Tax Administration in Developing Countries: Impact of the VAT

Since the early 1990s, introduction 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 reforms is critically needed to improve the productivity of this tax and to further modernize the tax system. This necessitates significant additional human resources and information technology investments as well as a more effective organization ? and use ? of the technical assistance needed to implement these reforms.