The VAT in developing and transitional countries / Richard M. Bird, Pierre-Pascal Gendron.
نوع المادة :
نصالناشر:New York : Cambridge University Press, 2011الطبعات:1st. paperback edوصف:ix, 267 pages ; 24 cmنوع المحتوى:- text
- unmediated
- volume
- 9781107401440 (pbk)
- 1107401445 (pbk)
- HJ5715.D44 B57 2011
| نوع المادة | المكتبة الحالية | رقم الطلب | رقم النسخة | حالة | تاريخ الإستحقاق | الباركود | |
|---|---|---|---|---|---|---|---|
كتاب
|
UAE Federation Library | مكتبة اتحاد الإمارات General Collection | المجموعات العامة | HJ5715.D44 B57 2011 (إستعراض الرف(يفتح أدناه)) | C.1 | Library Use Only | داخل المكتبة فقط | 30010000402198 | ||
|
كتاب
|
UAE Federation Library | مكتبة اتحاد الإمارات General Collection | المجموعات العامة | HJ5715.D44 B57 2011 (إستعراض الرف(يفتح أدناه)) | C.2 | المتاح | 30010000402199 |
Includes bibliographical references (pages 233-257) and index.
Why this book? -- The rise of VAT -- Is VAT always the answer? -- Trade and revenue -- Equity and the informal sector -- What should be taxed? -- Key issues in VAT design -- New issues in VAT design -- Administering VAT -- Dealing with difficulties -- The political economy of VAT -- Where do we go from here?.
VAT is the most important tax in most developing and transitional countries. This book draws on a wide range of experience and research to discuss a wide range of conceptual and practical issues related to VAT in a way that is relevant both to students and to tax practitioners and officials around the world. It updates, extends, and amends the only similar book-length treatment, The Modern VAT, an authored work published by the International Monetary Fund in 2001. Show More Show Less
