VAT—Implication on Supply Chain Management
AbstractVAT basically means the tax likely to be levied on the value added by an organization, at each stage of its rendering services or producing goods. It is a simple transparent tax collected on sale, transfer of goods or services; and has the unflinching capacity to augment the economic development of a society through better tax mobilization. VAT will help common people, traders, industrialists and also the government. It is indeed a move towards more efficiency, equal competition, and fairness in the taxation system.
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Bibliographic InfoArticle provided by IUP Publications in its journal The IUP Journal of Managerial Economics.
Volume (Year): IV (2006)
Issue (Month): 1 (February)
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