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Theory and Practice of Tax Reform in Developing Countries - Ahmad, Etisham (International Monetary Fund Institute, Washington DC) a Stern, Nicholas (London School of Economics and Political Science)

This 1991 study approaches the subject of tax reform from basic economic principles. The objectives are to develop guidelines for the design of tax policy; to show how the principles can structure systematic research into tax reform; and finally, to combine the guidelines and applied research into a practical tax package for Pakistan.

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