| Titre : | Value added tax : international practice and problems |
| Auteurs : | Alan A. Tait, Auteur |
| Type de document : | Ouvrages |
| Editeur : | Washington : International Monetary Fund (IMF), 1988 |
| ISBN/ISSN/EAN : | 978-1-55775-012-9 |
| Format : | 1 vol. (XII-450 p.) |
| Langues: | Anglais |
| Catégories : |
[Eurovoc] ÉCONOMIE > structure économique > régime économique [Eurovoc] ÉDUCATION ET COMMUNICATION > documentation > document > étude comparative [Eurovoc] FINANCES > fiscalité > impôt sur la consommation > TVA [Eurovoc] FINANCES > fiscalité > politique fiscale |
| Résumé : | "This book, by Alan A. Tait, is an examination of VAT. It looks at problems and theoretical options and potential impacts, as well as detailing the practical aspects of implementing new tax structures. The author advances arguments for and against alternative policies and illustrates his study with international examples from Europe, Latin America, Asia, and the Pacific. He suggests that countries can learn from each other's experiencees with VAT." IMF |
| Note de contenu : |
Part 1. Structure of VAT
Part 2. Effects of VAT Part 3. VAT administration and compliance |
Exemplaires (1)
| Code-barres | Cote | Support | Localisation | Section | Disponibilité |
|---|---|---|---|---|---|
| 004661 | RB 349 | Livre | Centre de documentation du CERDI / Ecole d'Economie | Salle de lecture | Disponible |
