Tax Policy Assessment Framework
Designed for wide public consumption, the Tax Policy Assessment Framework (TPAF) developed by the International Monetary Fund and World Bank is a framework for systematic and consistent assessments of all major tax sources. The goal is to provide solid analytical basis for design of policy options, which can be used by providers of technical assistance and country officials. This presentation discusses TPAF, including its web-based interface, and explains the workings of one of the TPAF modules—the Value-Added Tax.