Transition from VAT to Sales Tax: A Unique Experience?

Journal

Author

Zhabbarov, A.

Country

Kazakhstan

Published Date

14 July 2016

Issue

European Taxation 2016 (Volume 56), No. 8

DOI

https://doi.org/10.59403/19p4ywg

Document

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In this note, the author discusses the ramifications of Kazakhstan’s intention to replace its VAT system with a sales tax regime.