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ESTIMATINGVALUE-ADDEDTAXUSINGASUPPLYANDUSEFRAMEWORKTHEADBNATIONALACCOUNTSSTATISTICSVALUE-ADDEDTAXMODELFEBRUARY2024ASIANDEVELOPMENTBANKESTIMATINGVALUE-ADDEDTAXUSINGASUPPLYANDUSEFRAMEWORKTHEADBNATIONALACCOUNTSSTATISTICSVALUE-ADDEDTAXMODELFEBRUARY2024ASIANDEVELOPMENTBANKCreativeCommonsAttribution3.0IGOlicense(CCBY3.0IGO)©2024AsianDevelopmentBank6ADBAvenue,MandaluyongCity,1550MetroManila,PhilippinesTel+63286324444;Fax+63286362444www.adb.orgSomerightsreserved.Publishedin2024.ISBN978-92-9270-578-7(print);978-92-9270-579-4(electronic);978-92-9270-580-0(ebook)PublicationStockNo.TCS240002-2DOI:http://dx.doi.org/10.22617/TCS240002-2TheviewsexpressedinthispublicationarethoseoftheauthorsanddonotnecessarilyreflecttheviewsandpoliciesoftheAsianDevelopmentBank(ADB)oritsBoardofGovernorsorthegovernmentstheyrepresent.ADBdoesnotguaranteetheaccuracyofthedataincludedinthispublicationandacceptsnoresponsibilityforanyconsequenceoftheiruse.ThementionofspecificcompaniesorproductsofmanufacturersdoesnotimplythattheyareendorsedorrecommendedbyADBinpreferencetoothersofasimilarnaturethatarenotmentioned.Bymakinganydesignationoforreferencetoaparticularterritoryorgeographicarea,orbyusingtheterm“country”inthispublication,ADBdoesnotintendtomakeanyjudgmentsastothelegalorotherstatusofanyterritoryorarea.ThispublicationisavailableundertheCreativeC...