000			01231nz a2200241n 4500
001			11742
003			BR-BrBEM
005			20200409145308.0
008			071127s2001 wau l f 000 0 eng d
020			_a1589060261
040			_aBR-BrBEM _cBR-BrBEM
082			_218 _a336
090			_88 _a336 _bM689 _c2001 _dCDE
245			_aThe Modern VAT / _cLiam Ebrill ... [et al.]
260			_aWashington, D.C. : _bFundo Monetário Internacional, _c2001.
504			_aInclui bibliografia
505			_aThe 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			_aImposto sobre o valor adicionado
700			_aSummers, Victoria P.
700			_aBodin, Jean-Paul
700			_aKeen, Michael
700			_aEbrill, Liam P.
942			_cG
999			_c514939 _d515052