The purpose of this handbook is toprovide policy makers with a framework to assess a taxsystem in its entirety, measure its various parameters andhow it is administered, and defines best practices for taxpolicy and administration that will yield a tax system thatis simple and predictable and does not create an undueburden on private enterprise. This handbook is primarilydesigned for policy makers and tax practitioners. The goalis to analyze the impact of income tax, the value added tax(VAT), and other local taxes that are imposed on business.This handbook does not analyze the effects of trade andlabor taxes such as social security. The administration ofthe customs duty is unique and has been addressedextensively in the literature on customs modernization.Labor taxes primarily imposed on salaried individuals arenot covered by this handbook, even though their incidenceaffects business. VAT has been included even though it is atax on consumption because the administrative burden tocomply with it is primarily on business.
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