ACCA(特许公认会计师公会)一直认为良好的税收制度应具备一些固有的重要税收属性,包括确定性、透明性、简单性、高效性、权责明晰以及对人权的尊重等。在很多发展中国家,增值税作为一种间接税,在总税收中的比重在逐年增加。鉴于增值税的重要性,ACCA推出了最新报告——《间接税:南亚和阿联酋地区的当前发展态势》。本研究讨论了南亚和阿联酋地区增值税的演变历程以及间接税的当前发展态势。 ACCA has always held that a sound tax system should possess some important tax attributes that are inherently taxable, including certainty, transparency, simplicity, efficiency, clarity of rights and responsibilities and respect for human rights. In many developing countries, the value-added tax as an indirect tax increases its share in the total tax revenue year by year. In view of the importance of VAT, ACCA has released the latest report, “Indirect Taxes: Current Developments in South Asia and the UAE.” This study discusses the evolution of value-added tax in South Asia and the UAE and the current development of indirect taxes.