The Modern VAT / Liam Ebrill ... [et al.]
Contributor(s): Summers, Victoria P | Bodin, Jean-Paul | Keen, Michael | Ebrill, Liam P.
Publisher: Washington, D.C. : Fundo Monetário Internacional, 2001ISBN: 1589060261.Subject(s): Imposto sobre o valor adicionadoDDC classification: 336| Item type | Current location | Call number | Copy number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Livro Geral | Biblioteca Campus Jardim | 336 M689 (Browse shelf) | 1 | Available | 40827 |
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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?
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