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The Modern VAT / / Liam Ebrill, Michael Keen, Victoria Perry



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Autore: Ebrill Liam Visualizza persona
Titolo: The Modern VAT / / Liam Ebrill, Michael Keen, Victoria Perry Visualizza cluster
Pubblicazione: Washington, D.C. : , : International Monetary Fund, , 2001
Descrizione fisica: 1 online resource (xv, 223 pages) : illustrations, map
Disciplina: 336.2/714
Soggetto topico: Value-added tax
Macroeconomics
Money and Monetary Policy
Public Finance
Taxation
International Taxation
Business Taxes and Subsidies
Taxation, Subsidies, and Revenue: General
Personal Income and Other Nonbusiness Taxes and Subsidies
Auditing
Macroeconomics: Consumption
Saving
Wealth
Public finance & taxation
Management accounting & bookkeeping
Monetary economics
Agricultural economics
Consumption taxes
Tax administration core functions
Income and capital gains taxes
Taxes
Revenue administration
Public financial management (PFM)
Spendings tax
Income tax
Tax administration and procedure
Double taxation
Soggetto geografico: United Kingdom
Altri autori: KeenMichael  
PerryVictoria  
Note generali: Description based upon print version of record.
Nota di bibliografia: Includes bibliographical references (p. 214-221).
Sommario/riassunto: Value-added tax, or VAT, first introduced less than 50 years ago, is now a pivotal component of tax systems around the world. The rapid and seemingly irresistible rise of the VAT is probably the most important tax development of the latter twentieth century, and certainly the most breathtaking. Written by a team of experts from the IMF, this book examines the remarkable spread and current reach of the innovative tax and draws lessons about the design and implementation of the VAT, as experienced by different countries around the world. How efficient is it as a tax, is it fair, and is it suitable for all countries? These are among the questions raised. This highly informative and well-researched book also looks at the likely future of the tax.
Titolo autorizzato: The Modern VAT  Visualizza cluster
ISBN: 1-4552-1860-X
1-4519-9157-6
Formato: Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione: Inglese
Record Nr.: 9910780751703321
Lo trovi qui: Univ. Federico II
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Serie: Books