This volume contains a stimulating collection of analytical studies focusing on taxation in Mozambique. It tells a compelling story about tax systems in a low income economy increasingly integrated into the world trading system, but very much dependent on foreign trade taxes and international development assistance. The key issues covered include: a better understanding of the historical background of tax reforms in a representative; African economy (Mozambique) along with an assessment of taxation performance in a comparative perspective; insights into the practice and implications of tax policy, both from the perspective of the consumer and the firm level; discussion of the existing institutional set up in which tax policy and its enforcement operate and analyses of current tax practices; and taxation themes at the border and at domestic level, which are typical for low-income economies, characterized by a high degree of reliance on foreign trade taxes.This volume is meant as a...
Юлия, здравствуйте! Спасибо огромное за дипломную работу - защитилась на отлично! Члены ГАК задали всего два (!) вопроса по результатам исследований (что, как и почему...). Ещё раз - СПАСИБО!!!