The Modern VAT /
Liam Ebrill ... [et al.]
- Washington, D.C. : Fundo Monetário Internacional, 2001.
Inclui bibliografia
The nature, importance, and spread of the VAT. -- Basic design issues. -- Is the VAT a particularly effective and efficient tax? -- Understanding the revenue performance of VATs. -- Collection costs and the complexity of VAT. -- A survey of advice and experience. -- Rate differentiation. -- Exemptions. -- Treatment of agriculture. -- Poverty, fairness, and the VAT. -- The threshold. -- Organization of the VAT administration. -- Self-assessment by taxpayers. -- Audit. -- Refunds. -- Small countries and the VAT. -- Interjurisdictional issues. -- What next for the VAT?
1589060261
Imposto sobre o valor adicionado
336
Inclui bibliografia
The nature, importance, and spread of the VAT. -- Basic design issues. -- Is the VAT a particularly effective and efficient tax? -- Understanding the revenue performance of VATs. -- Collection costs and the complexity of VAT. -- A survey of advice and experience. -- Rate differentiation. -- Exemptions. -- Treatment of agriculture. -- Poverty, fairness, and the VAT. -- The threshold. -- Organization of the VAT administration. -- Self-assessment by taxpayers. -- Audit. -- Refunds. -- Small countries and the VAT. -- Interjurisdictional issues. -- What next for the VAT?
1589060261
Imposto sobre o valor adicionado
336