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Value-added tax : international practice and problems /
This book is a completely new examination of VAT. It looks at problems and theoretical options and potential impacts, as well as detailing the practical aspects of implementing new tax structures. The author advances arguments for and against alternative policies and illustrates his study with inter...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Washington, D.C. :
International Monetary Fund,
1988.
|
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 100 | 1 | |a Tait, Alan A., |e author. | |
| 245 | 1 | 0 | |a Value-added tax : |b international practice and problems / |c Alan A. Tait. |
| 264 | 1 | |a Washington, D.C. : |b International Monetary Fund, |c 1988. | |
| 264 | 4 | |c ©1988 | |
| 300 | |a 1 online resource (xii, 450 pages) | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 504 | |a Includes bibliographical references (pages 417-432) and index. | ||
| 520 | 0 | |a This book is a completely new examination of VAT. It looks at problems and theoretical options and potential impacts, as well as detailing the practical aspects of implementing new tax structures. The author advances arguments for and against alternative policies and illustrates his study with international example from Europe, Latin America, Asia, and the Pacific. | |
| 506 | |3 Use copy |f Restrictions unspecified |2 star |5 MiAaHDL | ||
| 533 | |a Electronic reproduction. |b [Place of publication not identified] : |c HathiTrust Digital Library, |d 2010. |5 MiAaHDL | ||
| 538 | |a Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002. |u http://purl.oclc.org/DLF/benchrepro0212 |5 MiAaHDL | ||
| 583 | 1 | |a digitized |c 2010 |h HathiTrust Digital Library |l committed to preserve |2 pda |5 MiAaHDL | |
| 588 | 0 | |a Online resource; title from digital title page (viewed on August 23, 2018). | |
| 505 | 0 | |a Contents -- Preface -- Part I: Structure of VAT -- 1. Why a Value-Added Tax? -- VAT in Theory -- Why Adopt the VAT? -- A VAT�But Not Just Yet -- Conclusion -- 2. VAT Rates -- A Single Rate or Multiple Rates? -- Effective Rates -- VAT Rates and Excise Duties -- Geographical Rates -- Rate Harmonization -- 3. Exemptions and Zero Rating: Equity Arguments -- Exempt Goods and Services -- Zero Rating -- Justifications for Exemptions and Zero Rating -- Goods and Services Exempt and Zero Rated for Progressivity -- 4.Merit Goods -- Children's Clothing | |
| 505 | 8 | |a Medical and Veterinary ServicesCultural Activities -- Government Purchases and Sales -- Nonprofit Organizations -- 5. Difficult-to-Tax Goods and Services -- The Construction Industry -- Leasing Goods and Agents -- Financial Services -- Services Performed Abroad -- Auctioneers and Secondhand Goods -- Craftsmen -- Betting, Gaming, and Lotteries -- Racing -- 6. Retailers and Other Small Traders -- Should the Retail Stage Be Included? -- The Retail Problem Is the Small Trader Problem -- The Criteria for Exemptions -- Problems of Small Businesses | |
| 505 | 8 | |a Five Ways to Treat the Smallest BusinessesTreatment of Small Enterprises in EC Countries -- The Preferred Solution -- Records for Small Traders -- 7. Treatment of Agriculture -- The EC Common Flat Rate for Agriculture -- Treatment of Agriculture in Other Countries -- Preferred Solutions -- 8. Federal VAT and Sales Tax Harmonization -- VAT Used in Federal Systems -- Customs Unions -- United States -- Canada -- Municipal Sales Taxes -- 9. Transitional Problems -- Publicity -- Registration -- Educational Visits | |
| 505 | 8 | |a Transitional Problems: Stocks and InventoriesTransitional Problems: Capital Goods -- Other Transitional Problems -- Changes to VAT Rates and Liability to VAT -- Part II:Effects of VAT -- 10. Effects of VAT on Prices -- Price Change Forecasts -- Actual Policies -- Other Empirical Evidence -- 11. Effects of VAT on the Economy -- Distribution -- Efficiency and Neutrality -- Savings and Investment -- Foreign Trade -- Size of the Public Sector -- Management of the Economy -- Part III: VAT Administration and Compliance -- 12. Administration and Staffing | |
| 505 | 8 | |a Who Should Run a VAT? Central Versus Local Administration: Organization and Functions -- Staffing -- Transitional Staff Problems -- Costs of Administration -- 13. Control -- Taxpayer Registration -- Registration and Deregistration -- Invoices -- Payments and Refunds -- Audit -- 14. Evasion, Enforcement, and Penalties -- Forms of Evasion -- Enforcement -- Penalties -- 15. Computers and VAT -- General Considerations -- Planning -- Basic Assumptions and Rules -- System Design and Responsibilities: Assumptions -- Personnel and Training | |
| 546 | |a English. | ||
| 590 | |a eBooks on EBSCOhost |b EBSCO eBook Subscription Academic Collection - Worldwide | ||
| 650 | 0 | |a Value-added tax. | |
| 650 | 6 | |a Taxe à la valeur ajoutée. | |
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| 650 | 7 | |a Value-added tax. |2 fast |0 (OCoLC)fst01163890 | |
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| 650 | 7 | |a Taxe à la valeur ajoutée. |2 ram | |
| 651 | 7 | |a Gro€britannien. |2 swd | |
| 710 | 2 | |a International Monetary Fund, |e issuing body. | |
| 776 | 0 | 8 | |i Print version: |a Tait, Alan A. |t Value-added tax. |d Washington, D.C. : International Monetary Fund, 1988 |z 1557750122 |w (DLC) 88013135 |w (OCoLC)18290695 |
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