How Can Cambodia, Lao PDR, Myanmar, and Viet Nam Cope with Revenue Lost Due to AFTA Tariff Reductions?

How Can Cambodia, Lao PDR, Myanmar, and Viet Nam Cope with Revenue Lost Due to AFTA Tariff Reductions?
Author :
Publisher : DIANE Publishing
Total Pages : 38
Release :
ISBN-10 : 9781437907339
ISBN-13 : 1437907334
Rating : 4/5 (39 Downloads)

Book Synopsis How Can Cambodia, Lao PDR, Myanmar, and Viet Nam Cope with Revenue Lost Due to AFTA Tariff Reductions? by : Kanokpan Lao-Araya

Download or read book How Can Cambodia, Lao PDR, Myanmar, and Viet Nam Cope with Revenue Lost Due to AFTA Tariff Reductions? written by Kanokpan Lao-Araya and published by DIANE Publishing. This book was released on 2008-12 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 gov¿t. 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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