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How Can Cambodia, Lao PDR, Myanmar, and Viet Nam Cope with Revenue Lost Due to AFTA Tariff Reductions?
In joining the Assoc. of Southeast Asian Nations (

 
Our Price: $20.00
By Kanokpan Lao-Araya (au)
Year: 2002
Pages: 24
Binding Paperback

Product Code: 1437907334

Description
 
In joining the Assoc. of Southeast Asian Nations (ASEAN) and ASEAN Free Trade Area, Cambodia, Lao PDR, Myanmar, and Viet Nam have agreed to comply with the Common Effective Preferential Tariff (CEPT) Scheme, which reduces intra-ASEAN tariff rates on certain imports and may reduce govít. revenue. This study proposes tax structure and tax admin. reforms and other policies that can be introduced to enhance revenue collection. They can: Strategically allocate goods among the four CEPT scheme lists; Improve their tax systems by replacing traditional general sales taxes with Value Added Tax; Reduce inefficiencies that impede tax collection and Discourage tax avoidance and evasion and reduce corruption among tax officials.

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