| 000 -LEADER |
|---|
| fixed length control field |
01231nz a2200241n 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
11742 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
BR-BrBEM |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20200409145308.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
071127s2001 wau l f 000 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
1589060261 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
BR-BrBEM |
| Transcribing agency |
BR-BrBEM |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Edition number |
18 |
| Classification number |
336 |
| 090 ## - LOCALLY ASSIGNED LC-TYPE CALL NUMBER (OCLC); LOCAL CALL NUMBER (RLIN) |
|---|
| -- |
8 |
| Classification number (OCLC) (R) ; Classification number, CALL (RLIN) (NR) |
336 |
| Local cutter number (OCLC) ; Book number/undivided call number, CALL (RLIN) |
M689 |
| -- |
2001 |
| -- |
CDE |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
The Modern VAT / |
| Statement of responsibility, etc. |
Liam Ebrill ... [et al.] |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Washington, D.C. : |
| Name of publisher, distributor, etc. |
Fundo Monetário Internacional, |
| Date of publication, distribution, etc. |
2001. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc. note |
Inclui bibliografia |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
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? |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Imposto sobre o valor adicionado |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Summers, Victoria P. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Bodin, Jean-Paul |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Keen, Michael |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Ebrill, Liam P. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Koha item type |
Livro Geral |
