Author: Henry Aaron
Publisher: Springer
ISBN:
Category : Business & Economics
Languages : en
Pages : 284
Book Description
VAT Experiences of Some European Countries
Author: Henry Aaron
Publisher: Springer
ISBN:
Category : Business & Economics
Languages : en
Pages : 284
Book Description
Publisher: Springer
ISBN:
Category : Business & Economics
Languages : en
Pages : 284
Book Description
A Guide to the European VAT Directives
Author: Ben Terra
Publisher: IBFD
ISBN: 9087221258
Category : Turnover tax
Languages : en
Pages : 1317
Book Description
Publisher: IBFD
ISBN: 9087221258
Category : Turnover tax
Languages : en
Pages : 1317
Book Description
Problems of Administering a Value-Added Tax in Developing Countries
Author: Ms.Milka Casanegra de Jantscher
Publisher: International Monetary Fund
ISBN: 1451923449
Category : Business & Economics
Languages : en
Pages : 22
Book Description
During the 1970s and 1980s, many developing countries enacted value-added taxes (VATs) as a part of their fiscal structures. The productivity of this source of revenue has depended in large part on the facility with which the tax can be administered. Single rate VATs have proved easier to administer than those with multiple rates. Exemptions and zero-rating tend to complicate administration. Because small taxpayers are so numerous in developing countries and administrative resources so limited, the treatment of small taxpayers has required special attention. The difficulty of taxing services has led most developing countries to omit all but a few services from the tax base. Administrative constraints are the main reason why the VAT that prevails in developing countries is usually very different from the broad-based and neutral tax discussed in public finance treatises.
Publisher: International Monetary Fund
ISBN: 1451923449
Category : Business & Economics
Languages : en
Pages : 22
Book Description
During the 1970s and 1980s, many developing countries enacted value-added taxes (VATs) as a part of their fiscal structures. The productivity of this source of revenue has depended in large part on the facility with which the tax can be administered. Single rate VATs have proved easier to administer than those with multiple rates. Exemptions and zero-rating tend to complicate administration. Because small taxpayers are so numerous in developing countries and administrative resources so limited, the treatment of small taxpayers has required special attention. The difficulty of taxing services has led most developing countries to omit all but a few services from the tax base. Administrative constraints are the main reason why the VAT that prevails in developing countries is usually very different from the broad-based and neutral tax discussed in public finance treatises.
Economics of Value Added Tax
Author: Mohan Prasad Shrivastava
Publisher: APH Publishing
ISBN: 9788176486613
Category : Value-added tax
Languages : en
Pages : 294
Book Description
This Timely Book Is Designed To Improve The Quality And Concept Of The Indian Tax System By Covering All The Relevant Issues.
Publisher: APH Publishing
ISBN: 9788176486613
Category : Value-added tax
Languages : en
Pages : 294
Book Description
This Timely Book Is Designed To Improve The Quality And Concept Of The Indian Tax System By Covering All The Relevant Issues.
Contemporary Issues in Taxation Research
Author: Andy Lymer
Publisher: Routledge
ISBN: 1351949128
Category : Business & Economics
Languages : en
Pages : 152
Book Description
This book is based upon papers presented at the 10th Annual Conference of the Tax Research Network held at the University of Birmingham, United Kingdom, in September 2000. The book covers four discrete areas namely compliance, e-commerce and taxation, international taxation and taxation within the European Union, and value added tax, and focuses within those areas on issues of topical and continuing interest. In an introductory chapter, the editors provide an overview of the subject matter of each of the substantive chapters (of which there are eleven). They conclude by seeking to extrapolate from those chapters, notwithstanding their diversity, various matters of wider and contemporary import to taxation. The treatment of the material in this book by scholars from various academic disciplines and with differing geographical perspectives also gives distinct and instructive insights into widely recognised and enduring taxation problems within the above-mentioned subject areas. Further, an appreciation and understanding of the multi-faceted approaches which may be adopted for problem solving, and which are evident in this book, can only enhance the prospects of the ultimate resolution of these problems.
Publisher: Routledge
ISBN: 1351949128
Category : Business & Economics
Languages : en
Pages : 152
Book Description
This book is based upon papers presented at the 10th Annual Conference of the Tax Research Network held at the University of Birmingham, United Kingdom, in September 2000. The book covers four discrete areas namely compliance, e-commerce and taxation, international taxation and taxation within the European Union, and value added tax, and focuses within those areas on issues of topical and continuing interest. In an introductory chapter, the editors provide an overview of the subject matter of each of the substantive chapters (of which there are eleven). They conclude by seeking to extrapolate from those chapters, notwithstanding their diversity, various matters of wider and contemporary import to taxation. The treatment of the material in this book by scholars from various academic disciplines and with differing geographical perspectives also gives distinct and instructive insights into widely recognised and enduring taxation problems within the above-mentioned subject areas. Further, an appreciation and understanding of the multi-faceted approaches which may be adopted for problem solving, and which are evident in this book, can only enhance the prospects of the ultimate resolution of these problems.
Tax Notes International
Author:
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 1230
Book Description
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 1230
Book Description
Regular Expressions Cookbook
Author: Jan Goyvaerts
Publisher: "O'Reilly Media, Inc."
ISBN: 1449327486
Category : Computers
Languages : en
Pages : 612
Book Description
Take the guesswork out of using regular expressions. With more than 140 practical recipes, this cookbook provides everything you need to solve a wide range of real-world problems. Novices will learn basic skills and tools, and programmers and experienced users will find a wealth of detail. Each recipe provides samples you can use right away. This revised edition covers the regular expression flavors used by C#, Java, JavaScript, Perl, PHP, Python, Ruby, and VB.NET. You’ll learn powerful new tricks, avoid flavor-specific gotchas, and save valuable time with this huge library of practical solutions. Learn regular expressions basics through a detailed tutorial Use code listings to implement regular expressions with your language of choice Understand how regular expressions differ from language to language Handle common user input with recipes for validation and formatting Find and manipulate words, special characters, and lines of text Detect integers, floating-point numbers, and other numerical formats Parse source code and process log files Use regular expressions in URLs, paths, and IP addresses Manipulate HTML, XML, and data exchange formats Discover little-known regular expression tricks and techniques
Publisher: "O'Reilly Media, Inc."
ISBN: 1449327486
Category : Computers
Languages : en
Pages : 612
Book Description
Take the guesswork out of using regular expressions. With more than 140 practical recipes, this cookbook provides everything you need to solve a wide range of real-world problems. Novices will learn basic skills and tools, and programmers and experienced users will find a wealth of detail. Each recipe provides samples you can use right away. This revised edition covers the regular expression flavors used by C#, Java, JavaScript, Perl, PHP, Python, Ruby, and VB.NET. You’ll learn powerful new tricks, avoid flavor-specific gotchas, and save valuable time with this huge library of practical solutions. Learn regular expressions basics through a detailed tutorial Use code listings to implement regular expressions with your language of choice Understand how regular expressions differ from language to language Handle common user input with recipes for validation and formatting Find and manipulate words, special characters, and lines of text Detect integers, floating-point numbers, and other numerical formats Parse source code and process log files Use regular expressions in URLs, paths, and IP addresses Manipulate HTML, XML, and data exchange formats Discover little-known regular expression tricks and techniques
Revenue Increase Options
Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Budget
Languages : en
Pages : 732
Book Description
Publisher:
ISBN:
Category : Budget
Languages : en
Pages : 732
Book Description
Regressive Taxation and the Welfare State
Author: Junko Kato
Publisher: Cambridge University Press
ISBN: 1139440667
Category : Political Science
Languages : en
Pages : 278
Book Description
Government size has attracted much scholarly attention. Political economists have considered large public expenditures a product of leftist rule and an expression of a stronger representation of labour interest. Although the size of the government has become the most important policy difference between the left and right in post-war politics, the formation of the government's funding base is also important. Junko Kato finds that the differentiation of tax revenue structure is path dependent upon the shift to regressive taxation. Since the 1980s, the institutionalisation of effective revenue raising by regressive taxes during periods of high growth has ensured resistance to welfare state backlash during budget deficits and consolidated the diversification of state funding capacity among industrial democracies. This book challenges the conventional wisdom that progressive taxation goes hand-in-hand with large public expenditures in mature welfare states and qualifies the partisan centred explanation that dominates the welfare state literature.
Publisher: Cambridge University Press
ISBN: 1139440667
Category : Political Science
Languages : en
Pages : 278
Book Description
Government size has attracted much scholarly attention. Political economists have considered large public expenditures a product of leftist rule and an expression of a stronger representation of labour interest. Although the size of the government has become the most important policy difference between the left and right in post-war politics, the formation of the government's funding base is also important. Junko Kato finds that the differentiation of tax revenue structure is path dependent upon the shift to regressive taxation. Since the 1980s, the institutionalisation of effective revenue raising by regressive taxes during periods of high growth has ensured resistance to welfare state backlash during budget deficits and consolidated the diversification of state funding capacity among industrial democracies. This book challenges the conventional wisdom that progressive taxation goes hand-in-hand with large public expenditures in mature welfare states and qualifies the partisan centred explanation that dominates the welfare state literature.
Value-Added Taxes in Central and Eastern European Countries A Comparative Survey and Evaluation
Author: OECD
Publisher: OECD Publishing
ISBN: 9264163492
Category :
Languages : en
Pages : 163
Book Description
This study offers a comparative evaluation of the main features of the VAT systems between the ten countries of Central and Eastern Europue and provides a commentary on the development of the VAT systems in line with the VAT legislation of the EU.
Publisher: OECD Publishing
ISBN: 9264163492
Category :
Languages : en
Pages : 163
Book Description
This study offers a comparative evaluation of the main features of the VAT systems between the ten countries of Central and Eastern Europue and provides a commentary on the development of the VAT systems in line with the VAT legislation of the EU.