The paper attempts to elaborate on the revenue-raising capabilities (economic efficiency and viability) of a value-added tax (VAT) system. particularly in developing countries. The analysis concentrates on the effect of a VAT on tax revenues raised. and the main objective is to determine whether a VAT system generates greater benefits than previously utilised sales taxes. https://olivebookmarks.com/story19598909/posi%C3%A7%C3%B5es-verticalizadas-no-parto-e-a-preven%C3%A7%C3%A3o-de-lacera%C3%A7%C3%B5es-perineais-revis%C3%A3o-sistem%C3%A1tica-e-metan%C3%A1lise