The Value-Added Tax (V.A.T.) in Israel: A Proposal for Reform
This research focuses on a recommendation for improving the Value Added Tax (V.A.T.) in Israel. In particular, the research argues that by deducting the V.A.T. from the transaction automatically – such as happens with income tax – the V.A.T. would become both more effective and would require less bureaucracy, both of which would help small and medium sized busineses.